CLA-2-84:OT:RR:NC:N1:103
Tyler Hegamyer
McClintock Distilling
35 S. Carroll St.
Frederick, MD 21701
RE: The tariff classification of whiskey still from Germany
Dear Mr. Hegamyer:
In your letter dated September 3, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a Pot Still Base System, model number K1800N, and is
described as a commercial whiskey still with a 2,000-liter capacity. Its main components include a distillation
column, a condenser, a chamber receiver, and a copper pot still with a stainless-steel steam jacket and an
agitator. The components are connected by piping and use a rectification process to produce whiskey.
During its operation, a fermented mash is fed into the pot still and heated by steam that circulates in the
jacket while the agitator stirs the mash to prevent scorching. As the mash is heated, alcohol vapors rise and
are collected in a whiskey helmet, which is described as an expansion dome above the pot that promotes
passive reflux, evens vapor flow, and influences the congener profile of the final product. The vapors leave
the helmet and flow into the copper distillation column where they are purified. Afterwards, the purified
vapors flow into a condenser where they are cooled into a liquid distillate, which is collected in the chamber
receiver. The system is designed to operate using a batch process.
In your submission, you suggest that the system is classifiable in heading 8419, Harmonized Tariff Schedule
of the United States (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.” We agree.
The system will be imported complete and in a single shipment. When an entire system is imported in a
single shipment with interconnected components, it will be classified pursuant to note 4 to Section XVI. Note
4 covers machines consisting of separate components that are intended to contribute together to a clearly
defined function. Here, the components contribute together to perform a function covered by heading 8419.
The applicable subheading for the Pot Still Base System, model number K1800N, will be 8419.40.0040,
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:
Distilling or rectifying plant: For food and beverages.” The general rate of duty will be free.
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 of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 8419.40.0040, HTSUS, listed above.
Merchandise is to be classified according to its condition as imported. Should the requirements of 19 CFR §
141.51 and 19 CFR § 141.58 not be met, each component of the system would be separately classified in its
own respective heading.
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)
Denise Faingar
Acting Director
National Commodity Specialist Division