CLA-2 CO:R:C:G 082329 CMS
Mr. Jeff Swiggett
JNS Enterprises
13 Georgetown Circle
Madison, Connecticut 06443
RE: Ice Cream And Candy Mixing Machine
Dear Mr. Swiggett,
You requested a binding classification ruling for the
"S'blended System " Model 1100 ice cream mixing machine. The
Regional Commissioner of Customs, New York Region referred the
matter to Customs Headquarters for a ruling under the Harmonized
Tariff Schedules of the United States Annotated (HTSUSA). Our
Ruling follows.
FACTS:
The "S'blended System" Model 1100 is an apparatus which
mixes ice cream or yogurt with candy. The apparatus
incorporates in a single housing a mixing device, sixteen
circular trays for holding candy products, and display panels
which advertise the product and indicate the types of candy
available.
The apparatus does not make ice cream or candy, but simply
mixes the ingredients selected by the customer. The apparatus is
designed to be used in an ice cream parlor or similar retail
establishment.
ISSUE:
Is the merchandise classified in Heading 8438, as machinery,
not specified elsewhere for the industrial preparation of food,
or in Heading 8479, as machinery having an individual function
not specified elsewhere?
LAW AND ANALYSIS:
Mixing equipment is provided for in several HTSUSA headings.
8509.40.00, HTSUSA describes electromechanical domestic
-2-
appliances with self-contained electric motors, including food
grinders, processors and mixers. The Explanatory Notes to
Heading 8509 indicate that "domestic appliances" means appliances
normally used in the household. The instant merchandise cannot
be classified in Heading 8509 because it is designed for use in
commercial establishments.
Heading 8476 provides for automatic goods-vending machines,
including food and beverage machines. The Explanatory Notes to
Heading 8476, p. 1311 indicate that the these vending machines
include machines which prepare the product sold (e.g. ice cream
mixers). However, the Explanatory Notes indicate that the
principal function of these machines is the "...automatic sale of
the product..." when "...one or more coins, tokens or a magnetic
card are put in a slot". The instant merchandise cannot be
classified in Heading 8476 because the candy must be manually
loaded into the mixing container, and it is not designed to be
operated with coins, tokens or magnetic cards.
Heading 8438 provides:
Machinery, not specified or included elsewhere
in this chapter, for the industrial preparation
or manufacture of food or drink... :
8438.80.00 Other machinery...
Heading 8479 provides:
Machines and mechanical appliances having
individual functions, not specified or included
elsewhere in this chapter; parts thereof:
Other machines and mechanical appliances:
8479.82.00 Mixing, kneading, crushing, grinding,
screening, sifting, homogenizing,
emulsifying or stirring machines...
Although mixing machines are specifically described in
Subheading 8479.82.00, HTSUSA, the article description of
Heading 8438 is more specific than that of Heading 8479 because
it particularly describes machines that process food. Under
General Rule of Interpretation 3(a), the merchandise will be
classified in Heading 8438 if it is described by Heading 8438.
The merchandise will be classified in Heading 8438 if its
principal use is the industrial preparation of food.
-3-
Random House Dictionary Of The English Language, Unabridged
Edition, (1973), p. 1136 defines "prepare":
1. to put in proper condition or readiness...
2. to get (a meal) ready for eating, as by
proper assembling, cooking, etc. ...
The merchandise mixes ingredients to make a specific dessert
ready for eating and thus does "prepare" food.
The merchandise is designed to prepare food in a retail food
service establishment and not in a factory or other food
processing facility. However, the term "industrial machinery"
contemplates apparatus used in manufacturing as well as those
used in types of businesses described by the products prepared or
sold (e.g. food service industry).
Random House, Id., p. 727 defines "industrial":
1. of, pertaining to, of the nature of, or
resulting from industry...
Random House, Id., p. 727 defines "industry":
1. the aggregate of manufacturing or technically
productive enterprises in a particular field...
2. any general business activity: The Italian
tourist industry (emphasis in original)...
Webster's New International Dictionary, 2nd Ed., Unabridged,
(1939), p. 1271, defines "industry":
...any department or branch of art, occupation,
or business; esp., one which employs much labor
and capital and is a distinct branch of trade;
as, the sugar industry (emphasis in original)...
The instant merchandise is designed to be used in the
restaurant or retail food service industries. The Explanatory
Notes to Heading 8438, p. 1222 provide that Heading 8438 machines
prepare food "whether for immediate consumption or preserving".
The Explanatory Notes to Heading 8438 describe machines which can
prepare food on the premises where it is sold (e.g. bakery
machinery).
The "S'Blended System" Model 1100 is primarily used in the
industrial preparation of food as contemplated by Heading 8438,
and is classified in 8438.80.00, HTSUSA.
-4-
HOLDING:
The S'Blended System" Model 1100 is classified in
8438.80.00, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division