Mr. Steve Josephson
DeLonghi America Inc.
Park 80 West, Plaza One
Saddle brook, NJ 07663
RE: The tariff classification of ice cream makers from Italy and air purifiers from China.
Dear Mr. Josephson:
In your letter dated December 1, 2000 you requested a tariff classification ruling.
The Gelato Supremo Deluxe Automatic Ice Cream Maker, Model IC-5000, is used to make fresh ice cream and other frozen deserts in the home. The literature indicates that you simply freeze the unit’s double-walled cooling container 8 hours or overnight by placing it in the coldest part of your freezer. Then you secure the lid, turn on the mixing cycle and pour in your prepared ingredients through the special lid opening. The churning blades of the mixer are specially designed to reverse direction automatically when resistance is met, preventing damage to the unit’s motor. The unit has a shipping weight of 5.5 lbs.
You suggest that the ice cream maker should be classified under HTS subheading 8418.50.0080 which provides for other refrigerating or freezing chests, cabinets, display counters, showcases and similar refrigerating or freezing furniture. While the Gelato Supremo’s container is stored in a freezer, the unit does not contain any refrigerating or freezing equipment.
The air purifiers, Models DAP70 and DAP130, both feature a 3-stage filtration system and ionizer consisting of a washable pre-filter, a HEPA filter and an active carbon filter and a separately controlled ionizer. The DAP70 has a 3-speed fan while the DAP130 has a 4 speed fan.
The applicable subheading for the Gelato Supremo Ice Cream Maker will be 8509.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances with self-contained electric motor: food grinders, processors and mixers. The rate of duty will be 4.2 percent.
The applicable subheading for the DAP70 and DAP130 air purifiers will be 8421.39.8015, HTS, which provides for filtering or purifying machinery and apparatus for gases: other: other. The rate of duty will be free.
The above rates of duty will be the same for the year 2001.
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 Robert Losche at 212-637-7038.
Robert B. Swierupski