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NY M86520




September 27, 2006

CLA-2-84:RR:NC:N1:106 M86520

CATEGORY: CLASSIFICATION

TARIFF NO.: 8438.60.0000

Mr. Floyd Sirico
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160

RE: The tariff classification of an industrial food slicing machine from Japan.

Dear Mr. Sirico:

In your letter dated September 6, 2006, on behalf of Iwatani International Corporation of America, you requested a tariff classification ruling. You submitted descriptive literature with your request.

The article in question is the Emura Food Slicer, designated model ECD-202. This machine is used for slicing and dicing vegetables such as cabbage, onions and cucumbers. You indicate that this machine is not used in the processing of meats. The Emura food Slicer utilizes a standard twin-cutter or single-cutter assembly to cut and slice vegetables and offers the option of adding a variety of disk cutters for various slicing and cutting applications. This machine is electrically operated and is principally used for the preparation of vegetables.

The applicable subheading for the industrial food-slicing machine will be 8438.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery for the preparation of fruits, nuts or vegetables. The rate of duty will be free.

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 Patrick Wholey at 646-733-3013.

Sincerely,

Robert B. Swierupski
Director,

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