OT:RR:CTF:EMAIN H351362 SKK
Neil S. Helfand Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Ave., Fl.36 New York, N.Y. 10022-7648 RE: Ruling request concerning the tariff classification of a countertop soft-serve ice cream and frozen drink maker and dispenser Dear Mr. Helfand: This is in response to your letter of July 9, 2025, requesting a binding tariff classification ruling on behalf of the Steelstone Group LLC dba Gourmia. The ruling request pertains to the classification of a counter-top soft-serve ice cream and frozen drink maker and dispenser under the Harmonized Tariff Schedule of the United States (HTSUS). No sample was provided for examination. FACTS: The subject article, identified as the “Gourmia Automatic Soft-Serve Ice Cream and Frozen Drink Maker” (SKU GSI1020, Costco item number 3333016), is a countertop soft-serve ice cream and frozen drink maker and dispenser (2-quart capacity) weighing approximately 12 pounds and intended for home use. The appliance measures 15.63 inches in height, 10.79 inches in width, and 16.93 inches in depth. It features six settings for the preparation of soft-serve, slush, spiked frozen drinks, milkshakes, coffee frappes, and sorbet. The subject article features a self-contained electric motor and built-in cooling system comprised of an evaporator, condenser, fan, and compressor. It does not require pre-freezing ingredients before use. It prepares food mixtures through a two-step process whereby the user adds the ingredients (an emulsified, flavored liquid) and presses a button to initiate the cooling process and rotation of an internal auger/paddle. Once the ingredients are cooled and mixed (18-35 minutes depending on the selected setting), the finished food mixture (soft serve, slush, spiked frozen drink, milkshake, coffee frappe, or sorbet) is dispensed into a cup or cone by pulling a handle located on the front of the device. The rotation of the internal auger paddle dispenses the food mixture in a manner similar to a pump. The subject appliance also features a topping dispenser in which the user may
store sprinkles and similar ice cream toppings, a topping warmer, and an ice cream cone holder. A “Keep Cool” function temporarily chills and churns the soft serve ice cream and other food mixtures for a period of up to 3 hours before turning off automatically (the manual does not recommend running the “Keep Cool” function for more than 1 hour to ensure the best texture). The subject article is not intended to store food mixtures and soft-serve ice cream not immediately dispensed will quickly degrade and lose its texture. You provided the following illustrations of the subject merchandise: ISSUE: What is the proper tariff classification of the subject a countertop soft-serve ice cream and frozen drink maker and dispenser under the HTSUS? 2
LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) and any applicable legal notes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in the instant case are as follows: 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof. 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Note 1(f) to Chapter 84 excludes, in pertinent part, “[E]lectromechanical domestic appliances of heading 8509.” Note 4 to Chapter 85 provides: Heading 85.09 covers only the following electro?mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 84.18 provides, in pertinent part: (I) REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of 0 °C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in the case of certain marine types, of water. * * * * * 3
Apparatus of the foregoing kinds are classified in this heading if in the following forms : * * * * * (2) Cabinets or other furniture or appliances incorporating a complete refrigerating unit or an evaporator of a refrigerating unit, whether or not equipped with ancillary devices such as agitators, mixers, moulds. These appliances include domestic refrigerators, refrigerated show cases and counters, ice?cream or frozen food storage containers, refrigerated water or beverage fountains, milk cooling vats, beer coolers, ice?cream makers, etc. * * * * * General EN (A) to Chapter 85 provides, in pertinent part: (A) SCOPE AND STRUCTURE OF THE CHAPTER This Chapter covers all electrical machinery and equipment, other than : (a) Machinery and apparatus of a kind covered by Chapter 84, which remains classified there even if electric (see the General Explanatory Note to that Chapter).” This Chapter covers : * * * * * (2) Certain domestic appliances (heading 85.09), and shavers, hair clippers and hair- removing appliances (heading 85.10). * * * * * EN 85.09 states, in relevant part: This heading covers a number of domestic appliances in which an electric motor is incorporated. The term “domestic appliances” in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements. Subject to the exclusions and in appropriate cases the limitations of weight given in Chapter Note 4, the heading covers apparatus which fulfil the above criteria. The heading does not cover appliances driven by a separate electric motor (whether by means of a flexible shaft, transmission belts or other transmission equipment), nor appliances which, though similar in construction and use, are clearly intended solely for industrial use (e.g., in the food industries, in chimney sweeping, machine cleaning or road cleaning); these are classified, in general, in heading 82.10 or in Chapter 84. 4
The appliances of this heading are of two groups (see Chapter Note 4) : (A) A limited class of articles are classified here irrespective of their weight. This group consists of the following only : * * * * * (2) Food grinders and mixers, e.g., grinders for meat, fish, vegetables or fruit; multi?purpose grinders (for coffee, rice, barley, split peas, etc.); milk shakers; ice cream mixers; sorbet mixers; dough kneaders; mayonnaise beaters; other similar grinders and mixers (including those which, by means of interchangeable parts, can also be used for cutting or other manipulations). * * * * * EQUIPMENT PRESENTED WITH THE APPLIANCES OF THIS HEADING Many of the appliances listed above may be presented with interchangeable parts or auxiliary devices to make them suitable for various purposes. For example, food mixers which can be used for cutting, grinding, whipping, mincing, etc.; slicers with honing and sharpening devices; floor scrubbers with a polishing brush set; scrubbers with a soap feeder and suction device for removing dirty water or soap suds. Such an appliance is classified here together with the parts and accessories presented with it, provided they are of a kind and number commonly used with the appliance. The weight of the extra interchangeable parts or detachable auxiliary devices is to be ignored in determining whether the appliance falls in the heading under the terms of paragraph (B) above. The appliances of this heading may be mounted on runners, castors or similar devices to facilitate use. The heading does not cover : * * * * * (b) Refrigerators (heading 84.18). * * * * * Heading 8509, HTSUS, provides for, in pertinent part, “[E]lectromechanical domestic appliances, with self-contained electric motor.” Note 4 to Chapter 85 specifies that heading 8509, HTSUS, covers only electromechanical machines of the kind commonly used for domestic purposes, including floor polishers, food grinders and mixers, and fruit or vegetable juice extractors of any weight, and other machines provided the weight of such machines does not exceed 20 kg. The EN to 85.09, supra, further clarifies that, subject to the limitations set forth in Chapter Note 4, the term “domestic appliances” means appliances normally used in the household as identified by dimensions, design, capacity and volume, that do not operate in excess of household requirements. The EN further provides that heading 8509, HTSUS, does not cover appliances driven by a separate electric motor or appliances clearly intended solely for industrial use. The EN lists as exemplars of articles of heading 8509, HTSUS, that are not limited by weight restrictions, food mixers, milk shakers, ice cream mixers and sorbet mixers. Lastly, the EN 85.09 clarifies that refrigerators of heading 8418, HTSUS, are not covered by the legal text of heading 8509. 5
The subject “Gourmia Automatic Soft-Serve Ice Cream and Frozen Drink Maker” is an electromechanical appliance with a self-contained motor. It is for domestic applications, as evidenced by its dimensions, counter-top design and limited capacity and volume. The subject appliance mixes food ingredients and functions in a manner similar to the ice cream and sorbet mixer exemplars set forth in EN 85.09 (A)(2). The exclusion of refrigerators in the EN to 85.09 is not applicable in this instance, as the subject articles are not covered by heading 8418, HTSUS, which provides for, inter alia, refrigerators, freezers, and other such equipment. The EN to 84.18 provides that refrigerators of this heading generally run “in a continuous cycle of operations” and include “appliances incorporating a complete refrigerating unit or an evaporator of a refrigerating unit, whether or not equipped with ancillary devices such as agitators, … [and] include domestic refrigerators, refrigerated show cases and counters, ice-cream or frozen food storage containers, refrigerated water or beverage fountains, milk cooling vats, beer coolers, ice-cream makers, etc..” First, the subject article is not designed for continuous operation. Second, its mixing component cannot be considered ancillary to the refrigerating component as the internal auger paddle is necessary for both mixing and dispensing food products. Lastly, this dispensing feature is not described by the EN 84.18 exemplars “ice-cream containers” and “ice-cream makers.” The former describes a refrigerating or freezing container to keep ice cream cold. The subject appliance is designed to dispense food and does not store food. The latter describes an ice cream maker where the internal agitator mixes food. The subject article’s internal auger paddle dispenses the food mixture in a manner similar to a pump and therefore serves a function beyond that of mere agitation. Based on the foregoing, the subject article is classified in heading 8509, specifically subheading 8509.40.00, HTSUS, which provides for “[E]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors.” This determination is supported by Headquarters Ruling Letter (HQ) H328196 (Jul. 21, 2023), in which U.S. Customs and Border Protection (CBP) classified a substantially similar frozen food and drink maker and dispenser under subheading 8509.40.00, HTSUS, and New York Ruling Letters (NY) N269539 (Nov. 6, 2015) and N211636 (Apr. 16, 2012), in which CBP classified ice cream makers with ancillary agitators in heading 8418, HTSUS. HOLDING: By application of GRIs 1 (Note 4 to Chapter 85) and 6, the subject countertop soft-serve ice cream and frozen drink maker and dispenser is classified under heading 8509, specifically subheading 8509.40.00, HTSUS, which provides for “[E]lectromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Food grinders, processors and mixers; fruit or vegetable juice extractors.” The column one, general rate of duty is 4.2 percent ad valorem, This ruling does not address the applicability of any additional duties that may apply to the goods discussed herein. Likewise, duty rates are provided for your convenience and are 6
subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at www.usitc.gov. A copy of this ruling letter should be attached to entry documents filed at the time the goods are entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the CBP officer handling the transaction.
Sincerely,
Gregory Connor, Chief Electronics, Machinery, Automotive, and International Nomenclature Branch 7