The tariff classification of an ice cream maker from China.

N211636 April 16, 2012 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8418.69.0180 Ms. Dana M. Martin Robert D. Gordon LCB dba Cali America CB 161 W. Victoria St., #220 Long Beach, CA 90805 RE: The tariff classification of an ice cream maker from China. Dear Ms. Martin: In your letter dated March 28, 2012, on behalf of your client Breville USA, Inc., you requested a tariff classification ruling. Descriptive literature was submitted with your request. The product to be imported is referred to as the Smart Scoop Refrigerating Ice Cream Maker, Model Number BCI600XL. Made of stainless steel, this ice cream maker has a refrigeration compressor as well as temperature conversion with 12 hardness settings. The applicable subheading for the ice cream maker will be 8418.69.0180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for refrigerators, freezers and other refrigerating or freezing equipment…other than the air conditioning machines of heading 8415…other refrigerating or freezing equipment. 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 Kenneth Brock at (646) 733-3009. Sincerely, Thomas J. Russo Director National Commodity Specialist Division