CLA-2-84:OT:RR:NC:N1:103
Francis Boucher
Qualtech Solutions Inc.
1880 Leon-Harmel
Quebec, QC G1N 4K3
Canada
RE: The tariff classification of a vertical milk silo from Canada
Dear Mr. Boucher:
In your letter dated November 20, 2025, you requested a tariff classification ruling.
The merchandise under consideration is referred to as an industrial milk silo and is described as a vertical
stainless-steel vessel designed to cool milk. Constructed of food-grade stainless steel, the silo has an inner
vessel with a dimpled outer jacket where chilled water or glycol is circulated. It is also equipped with an
agitator to ensure uniform temperature distribution, ports for temperature probes, and spray nozzles for
rinsing and cleaning. The silo is made to meet or exceed 3-A sanitary standards and will be imported in
capacities ranging from 10,000 liters to 225,000 liters.
In your submission, you suggest that the subject milk silo is classifiable in heading 8419, Harmonized Tariff
Schedule of the United States (HTSUS). We agree.
The applicable subheading for the milk silo will be 8419.89.9520, 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: Other: Other: Other: Designed for cooling: For food and beverages.” The general rate of duty will
be 4.2 percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.10, in addition to
subheading 8419.89.9520, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 8419.89.9520, HTSUS.
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 Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e., 9903.01.26, in addition to subheading 8419.89.9520, 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 Paul Huang at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division