CLA-2-84:OT:RR:NC:N1:106
Riccardo Carretti
Italian Quality Products, Inc.
22600 Lambert Street, Suite 1102 E
Lake Forest, CA 92630-1627
RE: The tariff classification of cheese making machines from Italy
Dear Mr. Carretti,
In your letter received on August 29, 2013, you requested a tariff classification ruling.
The items under consideration have been identified as various models and capacities of Cheese Making Vats, Cheese Stretching Machines (with Dipping Arms) and Cheese Moulding Machines.
The Cheese Making Vats are constructed of stainless steel and have been manufactured to transform milk into curds. The curd churner is made up of a series of sloping blades. At each turn, the curd runs over the whole mass under process that undergoes two combined movements: an axial movement given by the balanced stirrers and a radial movement given by the rotation of the churner.
The Cheese Stretching Machines (with Dipping Arms) are constructed of stainless steel and stretch the curds to give the layered texture which is typical of cheeses such as mozzarella. The curd is loaded by hand into the hopper where it is cut into strips by a rotary cutter with the possibility to regulate the thickness of the cut. The sliced product falls into the mixing vat where it is stretched by a stretching system with dipping arms.
The Cheese Moulding Machines are constructed of stainless steel and gives the cheese the typical form and size of various types of cheese fillings. The cheese filling, loaded into the hopper feeds non-stop (with the movement of the augers) and are moulded into spherical or cylindrical shapes.
The applicable classification subheading for the Cheese Making Vats, the Cheese Stretching Machines (with Dipping Arms) and the Cheese Moulding Machines will be 8434.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Milking machines and dairy machinery, and parts thereof: Dairy Machinery”. 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 Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 Nicholas Bartkus at 646-733-3017.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division