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NY K85991

May 27, 2004
CLA-2-84:RR:NC:MM:106 K85991


TARIFF NO.: 8438.80.0000

Mr. Nicholas D’Andrea
Delmar Group
147-55 175th Street
Jamaica, NY 11434

RE: The tariff classification of industrial food slicing machines from Germany.

Dear Mr. D’Andrea:

In your letter dated May 11, 2004, on behalf of Bizerba USA Inc., you requested a tariff classification ruling. You submitted a brochure with your request.

The articles in question are two models of industrial food slicing machines, designated model #SE12D and model #SE12L. You state that both models are essentially the same, the only difference being that model #SE12D is an electrically-operated slicing machine and model #SE12L is a manual slicing machine. Both machines are described as commercial, industrial type multi-purpose slicing machines. The size, construction and design of the slicing machines make them ideal for use by the food preparation industry. The slicing machines are marketed and sold to the catering industry, restaurants, bakeries, supermarkets, butchers and other industrial food preparation establishments.

Model #SE12L weighs approximately 95 lbs. and model #SE12D weighs approximately 122 lbs. Both models feature a 13-inch adjustable cutting blade, a standard product fence and various accessories to accommodate different types of food products that are to be cut or sliced. The accessories are described as a Vegetable Hopper and an Adjustable Product Fence. The standard product fence is used to cut and slice food items such as meats, fish, poultry, cheese and breads. Other items that can be sliced and cut are vegetables, fruits, baked goods and other specialty food items.

The applicable subheading for the industrial food slicing machines will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink. The rate of duty will be free.

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 Patrick J. Wholey at 646-733-3013.


Robert B. Swierupski

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