CLA-2-84:RR:NC:1:103 G87691
Ms. Janie Herrera
Sanden International (U.S.A.), Inc.
601 South Sanden Blvd.
Wylie, TX 75098-4999
RE: The tariff classification of a self-serve ice cream dispenser from Japan
Dear Ms. Herrera:
In your letter dated February 12, 2001 you requested a tariff classification ruling.
The model CIM-60A-S is an electrically powered dispenser intended for use in retail establishments for dispensing individually packaged cup-shaped containers of soft ice cream. The dispenser is a free-standing machine which basically consists of a housing incorporating an electric motor and plunger, on-off and dispensing speed switches, display lamp, and cup holding tray. The CIM-60A-S unit rests on a freezer where the individual ice cream containers are kept frozen. To use the dispenser, a customer takes a container of ice cream out of the freezer and manually removes a sticker covering a star-shaped opening in the bottom of the container. The customer then sets the cup in the dispenser’s tray. While holding an ice cream cone under the tray, the customer presses the dispensing switch. This activates the plunger, which forces the ice cream from the cup through the star-shaped opening and into the cone. After the ice cream has been dispensed, the tray opens so that the empty container can be removed. Switches on the side of the machine allow a high or low dispensing speed to be chosen, while a lamp on the front of the machine flashes if the ice cream is too hard. The CIM-60A-S is 640 millimeters tall, 450 millimeters wide, and 270 millimeters deep, and weighs 21 kilograms. It does not incorporate a refrigerating system.
The applicable subheading for the CIM-60A-S ice cream dispenser will be 8479.89.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other. The rate of duty will be 2.8 percent ad valorem.
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 Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division