CLA-2-84:OT:RR:NC:N1:106
Mario Gozzi, Sales Manager
CFT Spa
Via Paragina 94a
Parma, Italy 43122
RE: The tariff classification of Mix Kettle, Cook Vessel, Standardizer tank, and Filler Hold tank.
Dear Mr. Gozzi:
In your letter dated August 3, 2011, you requested a tariff classification ruling.
The items under consideration have been identified as the Mix Kettle, Cook Vessel, Standardizer tank, and Filler Hold tank. These machines are designed to prepare jams, jellies, marmalades, ice cream toppings, maple syrup and other similar food products.
The Mix Kettle, which is equipped with load cells and control instruments to guarantee the exact dosage, is a preparation tank having a capacity of 850 gallons. It blends and heats all necessary ingredients, such as frozen fruit chunks, granulated sugar, corn syrup, preservatives, pectin, aromas, etc, from a minimum of 176F up to a maximum of 220F for an estimated time of about 15 minutes.
The Cook Vessel cooks and de-aerates the product after it has been fed by a transfer pump from the mix kettle. The cooking and de-aerating process occurs while the temperature is kept between 130F and 220F for about 15 minutes. The cook vessel is equipped with one main condenser, having a surface of 1,346 ft2 and one vent condenser for un-condensable fluids, having a surface of 16 ft2.
The Standardizer tank, which has a capacity of 915 gallons, is used to standardize the recipe by keeping the temperature constant between 130F to 170F. The machine also keeps the product from separation by gently mixing the mass thus guaranteeing a good uniformity and consistency of the final product.
The Filler Hold tank has very similar construction and characteristics to those of the standardizer tank. The temperature is kept constant between 130F to 170F by means of hot water circulation through an external jacket, before the product is transferred into the filling machines.
You suggested that the Filler Hold tank be classified under 8438.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink…: Machinery for the preparation of fruits, nuts or vegetables.
Classification of goods in the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 1 states “... classification shall be determined according to the terms of the headings ...” GRI 3 states in pertinent parts (a)“ …The heading which provides the most specific description shall be preferred to headings providing a more general description…,”
Filler Hold tank’s principal function is to keep the product mass at a controlled temperature to avoid separation and solidification until transferred into the filling machines. The machine is not used to prepare food or drink. In addition, the ingredients listed above are extended beyond the scope of fruits, nuts or vegetables.
The applicable subheading for the refrigerated Mix Kettle, Cook Vessel, Standardizer tank and Filler Hold tank will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery… for the treatment of materials by a process involving a change of temperature such as… heating…: Other machinery…: For making hot drink or for cooking or heating food: Other: Other”. 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 Matthew Sullivan at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division