The tariff classification of a sno-cone maker from China

NY D85633 December 11, 1998 CLA-2-82:RR:NC:MM:113 D84633 CATEGORY: Classification TARIFF NO.: 8210.00.0000 Mr. Juan Dominguez Wal-Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a sno-cone maker from China Dear Mr. Dominguez: In your letter dated December 3, 1998, you requested a tariff classification ruling. The merchandise is the Snowman Sno-Cone Maker (item number 7119). The product will be used by children to make flavored shaved ice. The top of the sno-cone maker is a plastic snowman that also serves as a tool to press against the ice. Removing the snowman reveals an open plastic ice chute. At the bottom of the chute are four small metal blades mounted on a plastic disc. Turning a plastic handle rotates the blades and shaves the ice. The ice shavings then fall into an attached plastic container. Included with the Sno-Cone Maker are 2 plastic cups, 2 plastic spoons, and 1 plastic syrup applicator in the shape of a snowman. The applicable subheading for the Snowman Sno-Cone Maker will be 8210.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated mechanical appliances, weighing 10 kg. or less, used in the preparation, conditioning or serving of food or drink, and base metal parts thereof. The rate of duty will be 4 percent ad valorem. Effective January 1, 1999, the rate of duty will be 3.7 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 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division