CLA-2-84:OT:RR:NC:N1:103

Mathew Mermigousis
BDO USA, P.C.
200 Park Avenue
New York, NY 10017

RE: The tariff classification of a palletizer from the Netherlands

Dear Mr. Mermigousis:

In your letter dated January 28, 2026, you requested a tariff classification ruling on behalf of your client, Volm Companies, Inc.

The merchandise under consideration is identified as the Volmstack VST 30 and is described as a palletizing and wrapping machine. Its main components include an inclined conveyor, an enclosed stacking chamber, a pallet dispenser, and a stretch wrapping machine with a platform-type turntable. Directly above the stacking chamber is a frame with an overhead manipulator assembly. During its operation, bags (or cartons) filled with goods are fed into the tail end of the conveyor and transported to the top of the stacking chamber where the manipulator picks up, orients, and stacks the bags in a pattern on an empty pallet. The palletized load is then transported (via a conveyor) to a stretch wrap machine that wraps the load.

In your submission, you suggest that the Volmstack VST 30 is classifiable in heading 8422, 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.” We disagree. In our view, the function of the subject system is not wrapping or packaging, but mechanical handling.

Note 4 to Section XVI states that a machine consisting of a combination of machines intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, is classified in the heading appropriate to that function. Here, the Volmstack VST 30 is advertised as an automated, programmable palletizer with a 22 bags per minute capacity. It consists of a combination of machines (i.e., stacking chamber with formation slides, manipulator, automatic pallet dispenser system, stretch wrap machine, etc.) that are connected by conveyors. Collectively, most of the machines are working together to consolidate individual products into a palletized load. Furthermore, the system does not fill, seal, label, strap, or package the goods at any point during the process. It simply wraps the palletized load once most of the substantial processing is completed. Therefore, in accordance with Note 4 to Section XVI, the subject system will be classified together, in heading 8428 which describes the clearly defined function.

The applicable subheading for the Volmstack VST 30 will be 8428.90.0390, HTSUS, which provides for “Other lifting, handling, loading or unloading machinery (for example, elevators, escalators, conveyors, teleferics): Other machinery: Other.” The general rate of duty will be free.

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.

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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.

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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division