Ms. Kathy Trotta
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of a food mixer from China
In your letter dated May 5, 2009, you requested a tariff classification ruling. A sample of the food mixer was submitted for our review.
The merchandise is identified as the Waring Commercial 7.0 Quart Stand Mixer, Model WSM7Q. The appliance features a base with a self-contained electric motor. The mixer has a tilt-back head, a stainless steel bowl with carrying handles, a head-lift release lever, an on/off button in the center of the speed control dial and twelve mixing speeds. The 7.0 Quart Stand Mixer includes a whisk attachment, a splash guard with a food chute, a dough hook and a flat mixing paddle. Although the subject item is identified as a commercial mixer, the National Import Specialist that handles machinery for the industrial preparation or manufacture of food or drink has determined that the mixer is not for use in large scale (i.e., industrial) preparation of food or drink. Therefore, we ruled that the Model WSM7Q Waring 7.0 Quart Stand Mixer is classifiable in heading 8509, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508.
Your sample is being returned as requested.
The applicable subheading for the food mixer will be 8509.40.0025, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: food grinders, processors and mixers; fruit or vegetable juice extractors, other food mixers. The rate of duty will be 4.2 percent ad valorem.
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 Ann Taub at 646-733-3018.
Robert B. Swierupski
National Commodity Specialist Division