CLA-2-84:OT:RR:NC:1:104
Ms. Luanne M. Ciaccio
Pride International, Inc.
2200 Broening Highway, Suite 230
Baltimore, MD 21224
RE: The tariff classification of vodka production machines from China
Dear Ms. Ciaccio:
In your letter dated May 28, 2014 on behalf of Petrus USA LLC, you requested a tariff classification ruling.
The “homogenize premix” is one of the machines used in the production of vodka. This mixing machine incorporates an impeller centrifugal pump. Concentric combs rotate at high speed inside of the pump. As a result, the water and alcohol are stirred. The degree of mixing can be adjusted by changing the frequency. Depending upon the speed, the liquid may heat up to approximately 90° – 95° F. as a result of cavitation processes.
The water treatment system uses the principles of reverse osmosis. The system’s high pressure pump pushes water onto the membrane filters under high pressure, i.e., 15 – 20 atm. The filter media allows only water molecules to pass through. Salt is discharged. The system also uses quartz sand filters (to remove mechanical impurities), wood-charcoal filters (adsorption) and an ion-exchanger (as a water softener).
The liquid counter uses the flow of liquid through the meter to rotate the mechanical element. This rotation is converted into electronic impulses that calculate and convert the counter value into liters and gallons.
The applicable subheading for the “homogenize premix” will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines … Other. The duty rate will be free.
The applicable subheading for the water treatment system will be 8421.21.0000, HTSUS, which provides for Centrifugal, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: For filtering or purifying water. The rate of duty will be free.
The applicable subheading for the liquid counter will be 9028.20.0000, HTSUS, which provides for Gas, liquid or electrictity supply or production meters, including calibrating meters thereof; parts and accessories thereof: Liquid meters. The rate of duty will be 16 cents each plus 2.5 percent ad valorem.
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/.
You also inquire as to whether a vodka production line, when imported together in one shipment, comprises a functional unit. However, the line in question is not being imported in one shipment. You provide two shipping scenarios: (1) one shipment containing six stainless tanks, four flange adapters 100 mm long, one stainless steel ladder, one pump with an inverter and a reverse osmosis water treatment system and (2) the shipment of the remaining components of the line. It is the opinion of this office that the imported machines listed in scenario 1 are not a functional unit for purposes of Legal Note 4 to Section XVI, because they do not contribute to a single function that is clearly defined in Chapter 84 or 85. The machines are not designed to perform a single task, but rather are separate machines which all perform different functions in the vodka production process. Thus, each machine is classifiable in its respective provision.
With regard to scenario 2, while you state that the remaining machines will be shipped from one foreign port, it is not clear if the goods will be exported in one shipment. Please provide (1) shipping details confirming the number of shipments required to ship the remaining machines and (2) an all-inclusive list of the “remaining” machines showing the specific machines involved in scenario 2 and, if multiple shipments involved, how they will be grouped. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Patricia O’Donnell at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division