CLA-2-84:RR:NC:N1:106 M80900
Mr. Floyd Sirico
Rogers & Brown Custom Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of industrial food slicing and dicing machines from Japan.
Dear Mr. Sirico:
In your letter dated February 21, 2006, on behalf of Iwatani International Corporation of America, you requested a tariff classification ruling. You submitted descriptive literature with your request.
The articles in question are the Emura Slicing Machine, designated model ECD-201, which is used to slice vegetables and fruits, and the Emura Dicing Machine, designated model DC-202, which is used to dice vegetables and fruits into cubes. You indicate that neither machine is used in the processing of meats. The Emura Slicing Machine utilizes a standard twin-cutter or single-cutter assembly to cut and slice vegetables and fruits and offers the option of adding a variety of disk cutters for various slicing and cutting applications. The Emura Dicing Machine is designed to cut apples, potatoes, carrots, onions and other root vegetables into fine diced pieces. In operation, the vegetables are placed in a hopper, where they are sliced with the slice cutter, while being pressed on the inner wall of the drum with a centrifugal force provided by the impeller. The sliced vegetables are then cut vertically by a rotating round cutter assembly and horizontally by a crosscutting cutter assembly, and are finally ejected as diced vegetables. Both machines are electrically operated and are principally used for the preparation of vegetables and fruits.
The applicable subheading for the industrial food slicing and dicing machines will be 8438.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery for the preparation of fruits, nuts or vegetables. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division