CLA-2-84:OT:RR:NC:N1:103
Tabitha Ellison
Potato Spot LLC
829 Clemens Drive
South Bend, IN 46617
RE: The tariff classification of a food trailer from China
Dear Ms. Ellison:
In your letter dated May 7, 2025, you requested a tariff classification ruling.
The merchandise under consideration is a fully equipped food trailer and is described as a double-axle
enclosed trailer that will be used as a mobile restaurant. It measures approximately five meters in length, two
meters in width, two and three-tenths meters in height, and weighs 1,650 kilograms. The trailer will have a
built-in concession window with a foldable service counter. Permanently installed inside the unit are
commercial cooking appliances, including a single deck gas oven, a flat-top gas grill, a dual-burner gas stock
pot stove, a six-pan steaming and warming unit, a single-tank gas fryer, dual-tank gas fryer, and an electric
salamander broiler. The appliances are integrated into stainless-steel cabinetry and alongside a range hood,
refrigerator, freezer, and bolted down work benches.
You suggested classifying the food trailer in subheading 8716.40.0000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for other trailers and semi-trailers, or subheading 8716.80.5090,
HTSUS, as other vehicles not mechanically propelled. We disagree. Classification of merchandise under the
HTSUS is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the
classification is determined first in accordance with the terms of the headings and any relative section and
chapter notes.
The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the
official interpretation of the tariff at the international level and facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and the GRIs.
The ENs to 87.16 state, “This heading covers a group of non mechanically propelled vehicles (other than
those of the preceding headings) equipped with one or more wheels and constructed for the transport of
goods or persons.” (Emphasis added). The food trailer is not designed for the transport of goods or persons,
but rather to cook and serve food. Furthermore, it is equipped with distinct machinery that gives it its
essential character. The ENs state, “The classification of units consisting of vehicles with permanently built
on machines or appliances is determined according to the essential character of the whole. The heading
therefore covers such units which derive their essential character from the vehicle itself. On the other hand,
units deriving their essential character from the machine or appliance they incorporate are excluded.”
Taking the above into consideration, it is the opinion of this office that classification of the food trailer in
heading 8716, HTSUS is precluded.
The food trailer is equipped with appliances classified in different headings. Goods that are, prima facie,
classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states in part
that when two or more headings each refer to part only of the materials or substances contained in mixed or
composite goods, those headings are to be regarded as equally specific in relation to those goods, even if one
of them gives a more complete or precise description of the goods. GRI 3(b) states in part that composite
goods consisting of different materials or made up of different components, which cannot be classified by
reference to 3(a), shall be classified as if they consisted of the material or component which gives them their
essential character, insofar as this criterion is applicable. The classification of the subject food trailer is
determined by the application of GRI 3(b), and by the component that imparts the essential character of the
merchandise.
The ENs to the HTSUS, at GRI 3(b) (VII), state that the factor which determines essential character will vary
between different kinds of goods. It may, for example, be determined by the nature of the material or
component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of
the goods. In our view, the essential character of the trailer is imparted by the commercial cooking equipment
permanently mounted inside the trailer, which include both stoves and other cooking appliances classified in
heading 8419, HTSUS.
In accordance with GRI 3(b) and GRI 6, the applicable subheading for the subject food trailer will be
8419.81.9040, HTSUS, which provides for “Machinery, plant or laboratory equipment, whether or not
electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of
materials by a process involving a change of temperature such as heating, cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other
than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters,
nonelectric; parts thereof: Other machinery, plant or equipment: For making hot drinks or for cooking or
heating food: Other: Of a type used in restaurants, hotels or similar locations.” The general rate of duty will
be free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8419.81.9040, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8419.81.9040, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8419.81.9040, unless specifically excluded, are subject to an 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 8419.81.9040, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Paul Huang at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division