CLA-2-84:OT:RR:NC:N1:102
Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08533
RE: The tariff classification of an ice cream maker from China.
Dear Ms. Trotta:
In your letter dated October 9, 2015, you requested a tariff classification ruling for an ice cream maker. Descriptive literature was submitted with your request.
The product under consideration is the 2 Quart Compressor Ice Cream Maker, model number WCIC20. It consists of a stainless steel chamber, a freezing chamber with a compressor, a mixing paddle, a removable bowl, a batch bowl lid, touch controls and an LCD display. The product operates in three modes: the Mixing Mode, the Cooling Mode and the Ice Cream Mode. It is in the Ice Cream Mode that the compressor mixes and freezes the ingredients making the ice cream. The product measures 16.7 inches in length by 11.2 inches in width and its net weight is 26.8 pounds.
The applicable subheading for the 2 Quart Compressor Ice Cream maker, model number WCIC20 will be 8418.69.0180, Harmonized Tariff Schedule of the United States, which provides for refrigerators, freezers and other refrigerating or freezing equipment…other than the air conditioning machines of heading 8415…other refrigerating or freezing equipment; other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division