CLA-2-84:OT:RR:NC:N1:118
Ms. Darlene DiBernardo
A.N. Deringer Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of Planetary and Spiral Mixers from China.
Dear Ms. DiBernardo:
In your letter dated September 25, 2018, on behalf of your client, MVP Group Corp., you requested a tariff classification ruling.
The products under consideration are described as Primo Brand Planetary and Spiral Mixers. The mixers are manufactured for use within the food service industry, such as pastry and bakery shops. You have stated that these machines are used to mix bakery type products, primarily dough and flour, and that each model is warrantied for bakery usage. Any other type of use would void the warranty.
Planetary Model PM-10 has a capacity of 10 quarts, holds 4.5 pounds of flour and weighs 119 pounds. Planetary Model PM-30 has a capacity of 30 quarts, holds 13.2 pounds of flour and weighs 452 pounds. Spiral Model PSM-40E has a dough capacity of 3.5 – 71 pounds, a flour capacity of 2.2 – 44 pounds and weighs 610 pounds. Spiral Model PSM-160 has a dough capacity of 7 – 353 pound, a flour capacity of 4.4 – 220 pounds and weighs 2039 pounds.
The applicable subheading for the Planetary and Spiral Mixers, Models PM-10, PM-30, PSM-40E and PSM-160, will be 8438.10.0010, 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: Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products. Bakery machinery. 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 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