CLA-2-84:S:N:N1:105 860849
8716.80.5010, 9403.20.0030, 8418.69.0095
Mr. Alvin Silvey
Silvey Shipping Co., Inc.
Bldg 75, Suite 211, North Hangar Road
JFK International Airport
Jamaica, NY 11430
RE: The tariff classification of yoghurt production and filling
equipment from France.
Dear Mr. Silvey:
In your letter dated February 20, 1991 on behalf of Alfa
Technical Group, Inc. you requested a tariff classification
ruling.
Alfa will import Tradi-Yog 3 and Tradi-Yog 4 turn-key
yoghurt making plants, which differ only in size of components
and daily capacity. Both models include the following production
units: a reconstitution/storage tank, feed tank, caustic tank,
transfer pump, filter, homogenizer, preparation tanks, culture
tank, and rinse tank: all these with or without a pasteurizer.
The reconstitution/storage tank, the preparation tanks and the
culture tank are water-jacketed so that heating and cooling water
may maintain proper fermentation temperatures. These units also
incorporate mechanical agitators. The plants also include the
following cup filling units: a filling machine, filling feed
pump, and cup capping machine. Also furnished in the turn-key
package is the following post-capping equipment: a wheeled rack
trolley; stainless steel racks; a stainless steel table; an
incubator, in which the racks of capped cups remain at a
temperature of 45 degrees C. for several hours to achieve
ripening of the curd; and a cooling chamber for chilling the
yoghurt after curd formation at a temperature of 6 degrees C.
Also imported will be "laboratory equipment", which is not
further described.
The applicable subheading for the production line that
precedes the filling machines, imported with or without a
pasteurizer, will be 8419.89.5060, Harmonized Tariff Schedule of
the United States (HTS), which provides for other machinery,
plant or laboratory equipment for the treatment of materials by a
process involving a change of temperature, other, other. The
rate of duty will be 4.2 percent ad valorem. This line
constitutes a functional unit as defined in Note 4, Section XVI,
HTS. Separately imported pasteurizers are also classifiable
under this subheading.
Another functional unit comprised of the feed pump, cup
filling machine and cup capping machine, whether imported with
the production line or separately, is classifiable under
subheading 8422.30.9040, which provides for machinery for
filling, closing, sealing, capsuling or labeling bottles, cans or
similar containers. The rate of duty will be 3.6 percent ad
valorem.
All the post-filling equipment is separately classifiable, whether
imported with or without the rest of the plant. The stainless steel
racks are classifiable under subheading 7326.20.0050, which provides
for other articles of iron or steel wire, at a duty rate of 5.7
percent; the rack trolleys under subheading 8716.80.5010, which
provides for other vehicles, not mechanically propelled, other, at a
duty rate of 3.2 percent; the stainless steel table under subheading
9403.20.0030, which provides for other metal furniture, other; the
incubator under subheading 8419.89.5060, which provides for other
machinery, plant or laboratory equipment for the treatment of materials
by a process involving a change of temperature, other, other, at a duty
rate of 4.2 percent; and the cooling chamber under subheading
8418.69.0095, which provides for other refrigerating or freezing
equipment, other, at a duty rate of 2.9 percent. All rates shown are
ad valorem.
Your inquiry does not provide enough information for us to
give a classification ruling on the laboratory equipment. Your
request for a classification ruling should provide a full
description of each item, including its constituent materials and
use.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport