L86840 L8 Ruling Active

The tariff classification of a chocolate fountain from China

Issued August 26, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8509.80.0095

Headings: 8509

Product description

The fountain is designed to circulate chocolate syrup from the base through the plastic body and out the top. Children will use the two plastic dipping spoons included to coat fruit, pretzels, and marshmallows with chocolate or other flavored syrups. The fountain requires four C batteries to operate.

CBP rationale

The applicable subheading for the fountain will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances with self-contained electric motor, other appliances, other.

Full text

NY L86840 August 26, 2005 CLA-2-85:RR:NC:N1:113: L86840 CATEGORY: Classification TARIFF NO.: 8509.80.0095 RE: The tariff classification of a chocolate fountain from China Mr. Kevin Maher C-Air Customhouse Brokers 181 Franklin Avenue Valley Stream, NY 11581 Dear Mr. Maher: In your letter dated August 3, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. The sample you submitted is called “The Real Chocolate Fountain” (item number 7950). The fountain is designed to circulate chocolate syrup from the base through the plastic body and out the top. Children will use the two plastic dipping spoons included to coat fruit, pretzels, and marshmallows with chocolate or other flavored syrups. The fountain requires four C batteries to operate. The applicable subheading for the fountain will be 8509.80.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical domestic appliances with self-contained electric motor, other appliances, other. The 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. 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, National Commodity Specialist Division

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