CLA-2-85:OT:RR:NC:N2:212
Kris Sharratt
Ka-Sha Customsbrokers, Inc.
8030 Old Cedar Avenue South, Suite 211
Bloomington, MN 55425
RE: The tariff classification of a plasma-activated water generator from the Netherlands
Dear Ms. Sharratt:
In your letter dated January 19, 2022, you requested a tariff classification ruling on behalf of your client, Revol Greens MN, LLC.
The merchandise under consideration is identified as the Freya System, which is described as a plasma-activated water (PAW) machine. The subject system consists of a plasma chamber, a reaction chamber, an analysis system, water and gas cooling systems, and various control and drive electronics. These various systems and electronics are enclosed within a metal housing. The system is powered by a 32 Amp power source and has connection possibilities of RJ45 and USB for programming inputs.
You state that the Freya PAW machine is used in commercial farming applications in order to control the acidity and enrich feedwater for crops. The system works by generating a high voltage discharge in the plasma chamber, within which ambient air is introduced. This process creates nitrogen that is then fed through the flow reactor where it comes into contact with water from the irrigation system. The output is then in the form of plasma-activated water that can be discharged to a holding tank and be used as enriched feedwater for crops. You state that this plasma-activated water controls the pH levels of the crops and has certain hygienic properties.
In your letter, you suggest that the Plasma Activated Water (PAW) Machine be classified under 8421.29, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other.” We disagree. The PAW Machine is designed to create plasma-activated water and not to purify or filter the water. Therefore, heading 8421, HTSUS, is not appropriate.
The applicable subheading for the Freya System will be 8543.30.9080, HTSUS, which provides for “Electrical machines an apparatus, having individual functions, not specified or included elsewhere in this chapter; parts thereof: Machines and apparatus for electroplating, electrolysis, or electrophoresis: Other: Other.” The general rate of duty will be 2.6% ad valorem.
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 Luke LePage at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division