CLA-2-84:OT:RR:NC:N1:103

Steven Smutny
Dearborn Sourcing, LLC
141 West Jackson Boulevard Chicago, IL 60616

RE:  The tariff classification of a conveyor system from China

Dear Mr. Smutny:

In your letter dated August 17, 2023, you requested a tariff classification ruling.

The merchandise under consideration is described as a motorized rotary conveyor belt system, model number SH005.  The system’s intended purpose is food presentation and delivery, such as circulating sushi dishes in a restaurant.  It is constructed in an L-shaped configuration measuring approximately 3,015 millimeters in length, 1,510 millimeters in width, and weighing 500 pounds.  The main components include a control and power unit, an electrical motor, and a track system equipped with lotus leaf-shaped conveyor plates.  The components are mounted in a support rack unit composed of steel frame legs and steel panels.  During operation, the stainless-steel conveyor plates move dishes along a closed track system, bringing a continuous stream of food to customers. 

The applicable subheading for the motorized rotary conveyor belt system, model number SH005, will be 8428.39.0000, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other continuous-action elevators and conveyors, for goods or materials: Other.”  The rate of duty will be free.

Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8428.39.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8428.39.0000, HTSUS, listed above.

The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.

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/current.

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 Paul Huang at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division