The tariff classification of a commercial meat and cheese slicer from Germany.

N149820 March 18, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. Vincent Enea Convenience Food Systems, Inc. 8000 North Dallas Parkway Frisco, TX 75034 RE: The tariff classification of a commercial meat and cheese slicer from Germany. Dear Mr. Enea: In your letter dated February 2, 2011, you requested a tariff classification ruling. Photos and a brochure were included with your description. The device is a CFS Megaslicer. It is an industrial grade machine designed for the slicing of meats and cheeses. The machine has a throat opening of 440 by 180mm and has a capacity to make 8000 slices per minute. It has an automatic loading system which allows for continuous feeding of product into the machine for slicing. After slicing has been performed a high speed interleaver separates the slices. The applicable subheading for the CFS Megaslicer will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery,…for the industrial preparation or manufacture of food…: other machinery. 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 Mark Palasek at (646) 733-3013. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division