OT:RR:NC::N1:104
Shari Johnson
Border Brokers
152 W Rolette St
Pembina, ND 58271
RE: The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada
Agreement (USMCA) of a grain hopper bin with a hopper cone bottom
Dear Ms. Johnson:
In your letter dated July 23, 2026, on behalf of your client, Hillside Cattle and Farm Supply Manitoba Ltd.,
you requested a a binding ruling on the tariff classification, country of origin, and eligibility of a grain hopper
bin with a hopper cone bottom under the United States-Mexico-Canada Agreement (USMCA).
The imported article under consideration is a grain hopper bin with a hopper cone bottom fitted with a
mechanical aeration drying system to prevent spoilage. The primary use of the product is to store and dry
down the grain until the farmer can ship the grain to the elevator and complete the sale for harvest. The upper
hopper bin and hopper cone bottom work together and constitute a single grain storage and aeration drying
system package.
The upper hopper storage bin is produced in the U.S. from U.S. materials. It is constructed of galvanized and
corrugated steel and includes a vented roof, an external ladder for access, assembly hardware, but no
mechanical or thermal equipment. The hopper cone bottom is manufactured in Canada with a built-in
mechanical aeration system designed with louvers to throw the air that is blown into it from the aeration fan
or heater and circulate the air evenly throughout the grain bin. The hopper cone has a side inlet for mounting
the aeration fan or heater. The floor of the hopper cone bottom has the plenums built into to distribute the air
evenly throughout the grain silo as it moves up and escapes out the top roof vents. The bottom of the hopper
cone has a hand crank-operated slide gate to empty the hopper.
In your submission, you state that the upper grain storage bin is produced in the U.S. entirely from U.S. steel
components, shipped to Canada, and then imported to the U.S. together with the hopper cone bottom which is
separately produced and assembled in Canada entirely from Canadian steel and other components. The
aeration fans, motors, and any heaters will be supplied either by the Canadian bottom cone manufacturer or
the U.S. producer of the upper grain bin.
Classification:
You suggest that the grain hopper bin with a hopper cone bottom is classifiable under subheading
8419.34.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achinery,
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: Dryers: Other, for agricultural
products.” We disagree. The function of the grain bin is storage and not to treat, alter, or change the
composition or nature of the grain using a change in temperature. While the grain bin may be equipped with
mechanical implements like fans and air heaters, these systems are designed to prevent the grain from
spoiling during storage, which is the principal function. As such, heading 8419 is precluded from
consideration.
The applicable subheading for the imported grain hopper storage bin with a hopper cone bottom with a
mechanical aeration system will be 8479.89.9597, 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 percent ad
valorem.
Country of Origin:
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to
indicate to the ultimate purchaser in the United States, the English name of the country of origin of the
article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of
manufacture, production, or growth of any article of foreign origin entering the United States. Further work
or material added to an article in another country must effect a substantial transformation in order to render
such other country the “country of origin” within the meaning of the marking laws and regulations.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification set
out in Part 102.20 and satisfies any other applicable requirements of that section, and all other applicable
requirements of these rules are satisfied.
The subject grain hopper bin and hopper bottom package is neither “wholly obtained or produced” nor
“produced exclusively from domestic materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to
determine its country of origin, and paragraph (a)(3) must be applied next to determine the origin of the
finished article. As noted above, the grain hopper bin and hopper bottom package is classified under
subheading 8479.89.9597, HTSUS.
The tariff shift requirement in Part 102.20 for subheading 8479.89 states in pertinent part:
A change to subheading 8479.10 through 8479.89 . . . from any other subheading, including another
subheading within that group . . .
The foreign (U.S.) grain bin hopper top, when shipped to the Canada is not fitted with mechanical or thermal
equipment, is classified in subheading 7309.00, HTSUS. Thus, the finished grain hopper bin and hopper
bottom package meets the tariff shift. As a result, Part 102.11(a) applies. As a result, the country of origin of
the grain hopper bin and hopper bottom package will be Canada.
USMCA:
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,
2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the
USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”)
11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is
an originating good for purposes of the USMCA. GN 11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the
territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff
treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule
as a “good originating in the territory of a USMCA country” only if-
(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries;
(ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from
originating materials;
(iii) the good is a good produced entirely in the territory of one or more USMCA countries using
non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the
provisions of subdivision (o));
Since the grain hopper bin and hopper bottom package is not wholly obtained or produced entirely in a
USMCA country under GN 11(b)(i), we next consider GN 11(b)(ii). As the product is produced exclusively
from originating materials per GN 11(b)(ii), the product is considered a “good originating in the territory of a
USMCA country.”
Based on the information supplied, and provided that all other requirements are met, the grain hopper bin and
hopper bottom package will be eligible for preferential tariff treatment under the USMCA.
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 P. Forkan
Director
National Commodity Specialist Division