CLA-2-90:RR:E:NC:N1:105
Mr. Thomas Mancusi
V.T. Mancusi Inc.
700 Rockaway Turnpike, Ste. 303
Lawrence, NY 11559
RE: The tariff classification of Concordia II and Concordia IV from Germany
Dear Mr. Mancusi:
In your letters dated December 12 and 19, 2006, for Givaudan Fragrances you requested a tariff classification ruling. No sample was supplied.
You are requesting the classification of two types of Friske Dosing Systems.
You state: “This dosing system will be used to dispense a predetermined weight of different liquid materials to a container based on a given recipe or formula. Containers will be queued in front of the machine and consequently placed on each weighing scale which is capable of moving to any one of the 700 dosing locations. Concordia II Dosing Line is capable of dispensing any material between 0.1-15 kgs, while Concordia IV Dosing Line will be dispensing any material between 1.0-50 kgs. Each machine is equipped with three weighing scales and will simultaneously dispense and weigh materials. Every container while seated on the scale will move to the exact location of the desired material and will dispensed into the container. It is weighed by the scale and stop once it reaches the predetermined weight and the process is repeated to the next material in the formula. Containers will be transferred from one scale to the next depending on the dispensing position of the material until all the materials have been dispensed and afterwards staged outside the machine ready to be picked up by the operators.”
In your 12-19-06 reply to the questions from NISA N. Sullivan, you also
stated: “The Concordia II has three scales with a sensitivity of +/-0.01 grams. The Concordia IV has three scales with a sensitivity of +/-0.50 grams.”
Note 1-g to HTSUS Chapter 90 excludes “Weight-operated counting or checking machinery, or separately entered weights for balances (heading 8423).” However, per Harmonized System Explanatory Note 4 to 84.72, coin counting machines operating by weighing fall in heading 84.23 or heading 90.16. We assume the distinction is based upon the sensitivity of the weighing device employed, and we further assume that the same distinction should be applied to Dosing Systems.
Regarding your claim of classification in 8423.30 for the Concordia II, you suggest a classification of 8423.30.0000 for both the Concordia II and Concordia IV Dosing Systems. However, the 8423 subheading excludes balances which have a sensitivity of 5 centigrams (cg) or better. According to the information you provided, the scales of the Concordia II Dosing System have a sensitivity of plus or minus .01 (1 centigram). Therefore, this item cannot be classified under subheading 8423.
From the description of the Concordia II, it appears to be “electrical” per Additional US Note 2 to HTSUS Chapter 90
The applicable subheading for the Concordia II will be 9016.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Electrical balances of a sensitivity of 5 cg or better and parts and accessories thereof. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the Concordia IV will be 8423.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Weighing machinery (excluding balances of a sensitivity of 5 cg or better)…: Constant-weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales. The general 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 classification of the Concordia IV, contact National Import Specialist Denise Faingar at 646-733-3010. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division