CLA-2-82:S:N:N1:113 843670

Mr. Ned Marshak
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004

RE: The tariff classification of an "Ice Busters sno-cone" machine set from China.

Dear Mr. Marshak:

In your letter dated July 20, 1989 you requested a classification ruling on behalf of K Mart Corp. The sample "Ice Busters", Code No. 04-25-36, consists of a "sno-cone" machine with metal ice shaver, 1 package of soft drink mix, 2 disposable cups, a plastic ice scoop, and instructions to make "sno-cone" at home with any soft drink mix.

The applicable subheading for the "Ice Busters" set will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport