CLA-2-84:OT:RR:NC:N1:104
Ralph Denisco
Breakaway Systems LLC (DBA - Soft Swirl)
1147 Hooverview Dr. Westerville, OH 43082
RE: The tariff classification of an ice cream dispenser from China
Dear Mr. Denisco:
In your letter dated June 17, 2024, you requested a tariff classification ruling.
The item in question is a free-standing, electrically powered dispenser, model “Gamma,” designed for use in retail establishments to dispense individually pre-packaged pouches of soft ice cream. The Gamma machine does not make ice cream but rather dispenses ice cream from a pouch. This machine is comprised of a housing with an electric motor and rollers, display lights, and a cup/cone holder. The Gamma unit is placed on or adjacent to a freezer (not included) where the ice cream pouches are stored.
To use the dispenser, a customer takes a pouch of ice cream from the freezer and manually removes a cap covering a star-shaped opening at the bottom of the pouch. The pouch is then placed in the dispenser. After positioning a cone or cup in the holder, the customer presses the start button. This activates the dispenser’s rollers, which force the ice cream from the pouch through the star-shaped opening and into the cup or cone. Once the ice cream is dispensed, the empty pouch is transferred to an internal trash bin.
The Gamma measures 36 inches tall, 18 inches wide, and 19 inches deep, and weighs approximately 100 pounds. It does not have a refrigerating or plumbing system. The machine does not include a payment mechanism.
The applicable subheading for the Gamma ice cream dispenser is 8479.89.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: electromechanical appliances with self-contained electric motor: other. The rate of duty will be 2.8 percent ad valorem.
Products of China classified under subheading 8479.89.6500, HTSUS, unless specifically excluded, are subject to the additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8479.89.6500, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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/.
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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division