CLA-2-84:OT:RR:NC:N1:104
Ed D'Errico
Sigma Equipment Corp
199A Marbledale Road Tuckahoe, NY 10707
RE: The tariff classification of bar soap finishing machines from Italy, Spain, China, or India.
Dear Mr. D'Errico:
In your letter dated June 12, 2024, you requested a tariff classification ruling.
The subject merchandise consists of various bar soap finishing machines, described below. These machines are typically used together, placed side-by-side to form a bar soap bar production finishing line, with materials moving from one machine to the next via conveyors. The purpose of a bar soap finishing line is to mix soap base (a/k/a soap noodles) with other components and transform them into homogenous stamped soap bars. You seek a classification ruling for the machines when imported separately, and when imported together as a bar soap finishing line.
The Sigma Mixer model MA is powered by an electric motor and features horizontally arranged mixing shafts and attached blades. It can be used with either a single shaft or a double shaft depending on size. Its function is to mix soap noodles with color, fragrance, or other additives.
The Sigma Refiner series SR is a simplex (one-barrel) unit that receives the amalgam from the Mixer and mechanically refines, homogenizes, and filters the mixture through screens. It is powered by an electric motor.
The Sigma Refiner series LE is bench-top laboratory bar soap extruder, comprised of both a refiner and extruder (a/k/a plodder). It is used by laboratories to make small soap bars and produce soap samples. This electrically powered unit extrudes small bars having the necessary physical properties to allow for soap stamping. It normally requires a chiller, which is not at issue here.
The Sigma Extruder series DVP is a duplex (two-barrel) vacuum plodder machine, consisting of a top stage refiner and a bottom stage extruder. A vacuum chamber lies between the refiner and extruder stages. It accepts the refined soap noodles and forms a long continuous billet by compressing the material and forcing it through a die plate. It is electrically driven.
The Sigma Cutter, model Varicut, accepts the soap billet from the refiner/extruder and cuts into it smaller pieces, now called soap slugs. It can be electrically or pneumatically driven. The Varicut uses a vertical blade to cut the soap billet. Timing is done by a rotary encoder through a programmable logic controller.
The Sigma Stamper series R, also known as a rotary soap press, receives the soap slugs and presses them into a shape while also de-flashing the excess soap from the perimeter of the finished soap bar. Its drive is fully electronic and is driven by a servo motor and programmable logic controller. The pressed soap bar is removed from a chilled die-set and pulled through a de-flashing plate to remove the flashing. Flashing is recycled and the finished soap bar is placed on a conveyor connected to a packaging machine (not at issue here). The Stamper R requires a vacuum pump which is not included with the importation.
The subject machines do not produce the soap base material. Rather the base material is produced through a saponification process employing machines not at issue here.
By application of GRIs 1 and 6, the applicable subheading for the Mixer series MA, will be 8479.82.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in [Chapter 84]; parts thereof: other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: mixing, kneading or stirring machines. The duty rate will be free.
By application of GRIs 1 and 6, the applicable subheading for the Refiner series SR, will be 8479.82.0080, HTSUS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in [Chapter 84]; 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.
By application of GRIs 1 and 6, the applicable subheading for the Refiner series LE, Extruder series DVP, Cutter model Varicut, and Stamper series R, will be 8479.89.9599, 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: other: other: other. The rate of duty will be 2.5 percent ad valorem.
If the subject machines are imported together in one shipment, we must consider HTSUS Section XVI Note 4, which provides that a combination of machines with individual components, whether separate or interconnected, that are intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, are to be classified as a functional unit in the heading appropriate to that clearly defined function. In this case, the heading appropriate to the clearly defined function of bar soap finishing is heading 8479. By application of GRIs 1(Note 4 to Section XVI) and 6, the applicable subheading for subject machines when imported together in one shipment, will be 8479.89.9599, HTSUS.
Products of China classified under subheadings 8479.82.0040 and 8479.82.0080, 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 8479.82.0040 or 8479.82.0080, HTSUS, list above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
Products of China classified under subheading 8479.89.9599, 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., 9903.88.03, in addition to subheading 8479.89.9599, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division