CLA-2-85:RR:NC:N1:113 R00426

Mr. Jay K. Corson
Homeland Housewares, LLC
11755 Wilshire Blvd., Suite 1150
Los Angeles, CA 90025

RE: The tariff classification of a food mixer from China.

Dear Mr. Corson:

In your letter dated May 27, 2004, you requested a ruling on tariff classification.

The merchandise is “The Original Magic Bullet,” a food mixer and processor. The appliance, which weighs less than 3 pounds, consists of a power base with a self-contained electric motor, and interchangeable cups for grinding, mixing and blending. The item comes in a set with tops, lids and mugs.

The applicable subheading for this product will be 8509.40.0025, Harmonized Tariff Schedule of the United States (HTS), which provides for food grinders, processors and mixers, other food mixers. The general rate of duty will be 4.2 percent ad valorem.

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

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division