CLA-2-84:OT:RR:NC:N1:105
Aurelie Boisbouvier
Mecapack
Zi de Montifaut
Pouzauges 85700
France
RE: The tariff classification of a packaging machine from France
Dear Ms. Boisbouvier:
In your letter dated October 2, 2025, you requested a tariff classification ruling. Descriptive literature was
provided for our review.
The items under consideration are described as thermoforming machines (model numbers FS Serie 10
Compact, FS Serie 10 Optimum, and FS Serie 10 Premium), which are machines designed for packaging
food, pharmaceutical, medical or industrial products using vacuum or vacuum and gas. The machines ensure
the automatic unwinding of the lower thermoforming film, creating trays to thermoform the film to form
containers, trays, boxes or blister packs from rigid film or bags and pouches from flexible film. It then
transfers them from the thermoforming area to the filling zone before going to the sealing location. The
containers are thermally sealed with a top film by changing the atmosphere, either by vacuum or vacuum and
gas. Finally, the labels are applied, and the regulatory markings are added by laser, inkjet, or other type of
marking. The machines are each of a different size and measure 2.5 to 20 meters long, 2 to 3 meters wide, 2
meters high, and weigh 800 to 4,000 kilograms. The machines are imported disassembled but with all of the
components necessary to form a complete working machine. The products are assembled from metal parts
and commercially available industrial components including electrical, automatic, and pneumatic
components.
We consider the thermoforming machines to be composite machines under Section XVI Note 3, which states
“unless the context otherwise requires, composite machines consisting of two or more machines fitted
together to form a whole and other machines designed for the purpose of performing two or more
complementary or alternative functions are to be classified as if consisting only of that component or as being
that machine which performs the principal function.” We assert that the principal function is the ability to
package the food, pharmaceutical, medical, or industrial products. While the thermoforming and movement
of the product is also part of the machine, it is the packaging of the items that is the core function.
Accordingly, the principal function is covered under heading 8422.
The applicable subheading for the thermoforming machines (model numbers FS Serie 10 Compact, FS Serie
10 Optimum, and FS Serie 10 Premium) will be 8422.40.9181, Harmonized Tariff Schedule of the United
States (HTSUS), which provides for “Dishwashing machines; machinery for cleaning or drying bottles or
other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other
containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping
machinery (including heat-shrink wrapping machinery); machinery for aerating beverages; parts thereof:
Other packing or wrapping machinery including heat-shrink wrapping machinery): Other: Other.” 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 8422.40.9181, HTSUS, listed above.
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 Jason Christie at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division