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NY R03413




March 27, 2006

CLA-2-85:RR:NC:N1:113 R03413

CATEGORY: CLASSIFICATION

TARIFF NO.: 8516.79.0000

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of chocolate fountains from China

Dear Mr. Crago:

In your letter dated March 9, 2006, on behalf of Walgreens, you requested a tariff classification ruling.

The merchandise consists of two types of chocolate fountains. Item number W014AA03718 has a stainless steel tower and item number W014AA03676 has a plastic tower. Both fountains have a heating element for melting the chocolate and a motor for circulating the chocolate from the base, through the body, and out of the top. The fountains will be used to coat food such as fruit and pretzels with chocolate. In your letter you suggest classification of the chocolate fountains under 8509.80.0095, HTS, as an electromechanical domestic appliance, with self-contained electric motor. However, appliances that incorporate a heating element are more appropriately classified under 8516.79.0000, HTS, as electrothermic appliances.

The applicable subheading for the chocolate fountains will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances, other. The rate of duty will be 5.3 percent ad valorem.

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 the 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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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