CLA-2-84:OT:RR:NC:N1:104
Charles Ferrer CMS Sports Inc. 1230 South Myrtle Ave #105 Clearwater, FL 33756 RE: The tariff classification of an automatic dispensing machine from China Dear Mr. Ferrer: In your submission dated March 10, 2025, you requested a tariff classification ruling. The product in question is the OSMORE dispensing machine. This freestanding, domed cylindrical device is intended to be placed on a table-top surface and is designed to dispense pre-packaged sealed mini cups, each containing a thin edible wafer and a drinkable liquid. It is comprised of a housing that contains two electric motors, one to rotate the platform with 10 columns each holding up to 10 stacked mini cups, and the other to push the cups out onto a receiving platform. Affixed to the top of the dome is a small cross. To activate the dispenser, a user waves their hand within activation distance of the motion sensor that is positioned near the opening flap, causing the flap to open and the unit to dispense a single cup. The unit will be imported with a power cord, an OSMORE logo sticker, and a sticker depicting praying hands and a cross. You state that the device is imported for use during church services to automatically dispense “communion hosts” and “wine” (grape juice). The OSMORE device will not be imported with the mini cups. In your submission, you propose classification of the dispenser under subheading 9810.00.2500, which covers “Articles imported for the use of an institution organized and operated for religious purposes, including cemeteries, schools, hospitals, orphanages and similar nonprofit activities staffed and controlled by such institution: Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché).” We disagree. While the device is said to be imported for use in a church for religious purposes, the subject dispenser is not included among the types of articles covered by subheading 9810.00.2500. The applicable subheading for the OSMORE dispenser machine, will be 8479.89.9599, 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: Other: Other: Other.? The general rate of duty will be 2.5 percent ad valorem. 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 8479.89.9599, HTSUS, listed above. On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative aluminum products.? Additional duties for derivative aluminum products of 25 percent are reflected in Chapter 99, headings 9903.85.04 and 9903.85.07.? Products provided by heading 9903.85.08 will be subject to a duty of 25 percent upon the value of the aluminum content.? At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.85.08, in addition to subheading 8479.89.9599, HTSUS.? Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties. 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