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NY 854928

Aug 17 1990

CLA-2-85:S:N:N1:113 854928


TARIFF NO.: 8516.79.0000; 8451.30.0000; 9403.60.8080

Mr. V. Wadiche
Intertrade International
13949 Bammel N. Houston, #1607
Houston, TX 77066

RE: The tariff classification of electric trays, electric tea tables, and electric rack/pants frizzlers from Brazil.

Dear Mr. Wadiche:

In your letter dated July 23, 1990 you requested a tariff classification ruling.

The electrical warming trays are comprised of wood, tempered glass, resistor wires and electrical cords. All models of the trays are used to keep foods heated.

The electrical tea tables also keep foods warm and have additional shelves for storage of plates, glasses and bottles. The tea tables stand on the floor and are portable.

The electric rack/pants frizzler is a pressing machine and valet.

The applicable subheading for the electric warming trays will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances. The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the electric tea tables will be 9403.60.8080, HTS, which provides for other wooden furniture. The duty rate will be 2.5 percent ad valorem.

The electric rack/pants frizzler is classifiable under the subheading 8451.30.0000 HTS, which provides for machinery for ironing and pressing. The duty rate will be 3.9 percent ad valorem. Articles classifiable under subheading 8516.79.0000, 8451.30.0000 and 9403.60.8080 HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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