The tariff classification of a food dehydrator from Taiwan

NY 885803 May 6, 1993 CLA-2-85:S:N:N3:113 885803 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Betsy Findley Mr. Coffee, Inc. 24700 Miles Road Bedford Heights, OH 44146-1399 RE: The tariff classification of a food dehydrator from Taiwan Dear Ms. Findley: In your letter dated April 27, 1993, you requested a tariff classification ruling. The merchandise is the Food Dehydrator, model FD5. The dehydrator is an electrothermic device that uses low heat to dry flowers, to make fruit rolls and potpourri and to preserve fruits, vegetables, meats and herbs. It includes five stackable trays and one fruit roll tray and features a motor driven fan for rapid drying. The applicable subheading for the Food Dehydrator will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances of a kind used for domestic purposes. 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