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NY 881469

January 19, 1993

CLA-2-84:S:N:N1:105 881469


TARIFF NO.: 8438.80.0000, 8208.30.0060

Mr. Geoffrey J.H. Brown
Calypso Imports, Inc.
6213 Perthshire Court
Bethesda, Md. 20817

RE: The tariff classification of a fish skinning machine from France

Dear Mr Brown:

In your letter dated December 12, 1992 you requested a tariff classification ruling on behalf of Villamar, Ltd.

The fish skinning machine resembles an ironing board in size and shape and is wall mounted at one end and supported by a single adjustable leg on the other end. It has a slot across the middle of the stainless steel bed to accomodate an electric motor-driven reciprocating blade about the size of a hacksaw blade. The blade opening and the on and off switch for the motor are controlled by foot pedals attached to woven nylon cords. Fish fillet is skinned by passing it skin side down across the blade so that the detached skin passes under the blade. You also inquired about the classification of spare blades.

The applicable subheading for the fish skinning machine will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for the industrial preparation or manufacture of food or drink. The rate of duty will be 4 percent ad valorem. The spare blades are classifiable under subheading 8208.30.0060, HTS, which provides for other knives and cutting blades for machines used by the food industry. The rate of duty will be 3.7 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.


Jean F. Maguire
Area Director

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