CLA-2-84:OT:RR:NC:N1:405
Douglas Freitag
Calutech, Inc.
15646 S 70th Court
Orland Park, IL 60462
RE: The tariff classification of a coffee capsule filling machine from China
Dear Mr. Freitag:
In your letter dated February 27, 2017, you requested a tariff classification ruling.
The merchandise at issue is described as a coffee capsule filling and sealing machine. Based on the information provided with your submission, the product in question is identified as the Sinoped SN-1. The machine is a rotary filling and sealing machine that can be used to fill coffee capsules (akin to the pods used in Keurig K-Cup brewing systems and the like). To operate the machine, a user places an empty coffee capsule on the machine’s rotary table. One element of the machine automatically fills the capsule with coffee grounds. Once the capsule is filled, the table is rotated again and another element of the machine seals the capsule with a foil lid. The machine is capable of filling and sealing approximately 300 capsules per hour.
In your submission you suggest classification of the Sinoped SN-1 in subheading 8422.30, Harmonized Tariff Schedule of the United States (HTSUS), which covers machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers. The Harmonized System Explanatory Notes to Heading 8422 indicate that the heading includes machines for filling containers (such as casks, barrels, cans, ampoules, packets, etc.), frequently equipped with subsidiary automatic volume or weight control, and with devices for closing the containers. As the machine at issue serves to both fill capsules with coffee and subsequently seal them, we agree that classification in subheading 8422.30 would be appropriate.
The applicable subheading for the Sinoped SN-1 rotary filling and sealing machine will be 8422.30.9191, HTSUS, which provides for Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other. The rate of duty will be free.
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 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division