Mr. Paul Hublal
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an electric cookie press and cake decorator made in China
Dear Mr. Hublal:
In your letter dated June 22, 2009, you requested a tariff classification ruling. Product information and an illustration were submitted for our review.
The subject merchandise identified as the Wolfgang Puck Electric Cookie Press, HSN item number 360235, consists of an electric cookie press and cake decorator. The item includes 12 cookie shapes and 8 pastry tips. You state that the appliance is composed of plastic, stainless steel and electrical components. It is available in white or red.
In your letter you suggest classification for the Wolfgang Puck Electric Cookie Press under subheading 8509.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for food grinders and processors. Food grinders and processors are appliances that use blades to chop, shred, puree, etc. the ingredients in food preparation. However, the subject merchandise does not perform the operation of grinding or processing food. Therefore, subheading 8509.40 is not applicable. The appliance in question is classifiable under subheading 8509.80, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of subheading 8508; parts thereof: other appliances.
The applicable subheading for the Wolfgang Puck Electric Cookie Press will be 8509.80.5095, HTSUS, which provides for electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: other appliances: other: other. 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