CLA-2-84:OT:RR:NC:N1:106
Mr. David King
Marchant Schmidt, Inc.
24 West Larsen Dr.
Fond du Lac, WI 54935
RE: The tariff classification of a cheese slicer and shredder system.
Dear Mr. King:
In your letter dated December 30, 2009, you requested a tariff classification ruling. Diagrams and descriptions were submitted.
The device is the T304 Stainless Steel Cheese Shredding System which is to be assembled in and considered a product of the US. The system is shipped as an entirety according to our phone discussion. The system is designed to accept a large block of cheese and present that cheese in shredded form after undergoing processing by the system’s machines. A hydraulic portion of the system cuts the cheese blocks into 1 ½” cubes. The cubes are moved on conveyors and kept from clumping within a tumbling drum en route to a final slicer that shreds the cubes. Also included in the complete system are a vibrating conveyor, a sanitary dust collection system and an electrical control panel. The system is said to be capable of producing 10,000 pounds of shredded cheese per hour.
The applicable subheading for the T304 Stainless Steel Cheese Shredding System will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, not specified or included elsewhere in this chapter, for the industrial preparation of food…: other machinery. The 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 ruling, contact National Import Specialist Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division