CLA-2-84:OT:RR:NC:N1:118
Ms. Kathy Trotta
Conair Corporation
150 Milford Road
East Windsor, NJ 08520
RE: The tariff classification of Planetary Mixers from China
Dear Ms. Trotta:
In your letter dated January 17, 2019, you requested a tariff classification ruling.
You are importing two types of Planetary Mixers, item numbers WSM10L and WSM20L. You have stated that these mixers will be used in commercial kitchens, restaurants and bakeries. Item number WSM10L incorporates a 10 quart stainless steel bowl, weighs 135 pounds and has a 1/3 HP motor. Item number WSM20L includes a 20 quart stainless steel bowl, weighs 199 pounds and has a 1/2 HP motor. Both models are constructed of a rigid cast iron body with front-mounted controls and a digital 60-minute timer. The mixers contains a high-torque transmission with heat-treated hardened steel alloy gears and shafts. The instruction manual you submitted for the mixers indicates that they are capable of mixing and preparing a variety of foods such as dough, potatoes, eggs, pasta, egg noodles and meat.
The applicable subheading for the Planetary Mixers, item numbers WSM10L and WSM20L 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 or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils; parts thereof: Other machinery. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices
dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8438.80.0000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8438.80.0000, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division