CLA-2-84:OT:RR:NC:N1 104
Natalia Cuenca
Captura Corp.
98 N San Gabriel St.
Pasadena, CA 91107
RE: The tariff classification of a polymer coater machine line from Germany
Dear Ms. Cuenca:
In your letter dated February 25, 2026, you requested a tariff classification ruling on the applicability of the
prototype provision under subheading 9817.85.01, Harmonized Tarif Schedule of the United States
(HTSUS).
In your submission you state that Captura is planning to import a roll-to-roll modular polymer coating (aka
casting) machine line. The machine line will be used to produce, cast, and test certain proprietary membranes
that will be used in connection with a Direct Ocean Capture (DOC) system for extracting carbon dioxide
from ocean water using electrochemical processes. The coating machine’s modules include winders, a web
cleaning system, a Corona pretreatment station, a draw unit, application and measuring rollers, casting and
coating units, printing units, a hot air system for drying coated web materials, a cooling unit, and a laminating
unit. You state that the membranes produced by the imported coater machine will be immediately tested and
stored for future use or destroyed. You further state that the coater machine will not be used in any
commercial capacity.
We agree that the applicable primary subheading for the polymer coating machine line will be 8479.89.9599,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical
appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:
Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5% ad
valorem.
Pursuant to section 1433 of the Product Development and Testing Act of 2000 (PDTA), enacted as part of the
Tariff Suspension and Trade Act of 2000 (Pub.L. 106-476, § 1433), articles described as “prototypes” under
the Act may be imported duty-free. To provide for duty-free entry of prototypes, section 1433 of the PDTA
inserted subheading 9817.85.01 into Subchapter XVII of Chapter 98, HTSUS, which states:
Prototypes to be used exclusively for development, testing, product evaluation, or quality control
purposes …
U.S. Note 7 to Subchapter XVII, Chapter 98, HTSUS, covering heading 9817.85.01, provides in
pertinent part that (emphasis added):
(a) For purposes of this subchapter, including heading 9817.85.01, the term “prototypes”
means originals or models of articles that
(i) are either in the preproduction, production, or postproduction stage and are to be
used exclusively for development, testing, product evaluation, or quality control
purposes; and
(ii) in the case of originals or models of articles that are either in the production or
postproduction stage, are associated with a design change from current production
(including a refinement, advancement, improvement, development, or quality control
in either the product itself or the means for producing the product).
***
(b) (i) Prototypes may be imported only in limited noncommercial quantities in accordance
with industry practice.
(ii) Except as provided for by the Secretary of the Treasury, prototypes or parts of
prototypes may not be sold after importation into the United States or be incorporated
into other products that are sold.
In this case, the coater machine line you plan to import is a production machine that will be used in
connection with the research and development of membranes for the DOC system. However, the coater
machine line itself is not an article imported for its own development, testing, or evaluation. Rather, it is the
membranes produced by the coater machine that are in the pre-production or development stage and being
tested and evaluated. Accordingly, the polymer coater machine line does not meet the Note 7(a) definition of
a protype and is therefore ineligible for duty free treatment under subheading 9817.85.01, HTSUS.
The 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/.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Arthur Purcell at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division