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NY 860849

Mar 25, 1991

CLA-2-84:S:N:N1:105 860849


TARIFF NO.: 8419.89.5060, 8422.30.9040, 7326.20.0050, 8716.80.5010, 9403.20.0030, 8418.69.0095

Mr. Alvin Silvey
Silvey Shipping Co., Inc.
Bldg 75, Suite 211, North Hangar Road
JFK International Airport
Jamaica, NY 11430

RE: The tariff classification of yoghurt production and filling equipment from France.

Dear Mr. Silvey:

In your letter dated February 20, 1991 on behalf of Alfa Technical Group, Inc. you requested a tariff classification ruling.

Alfa will import Tradi-Yog 3 and Tradi-Yog 4 turn-key yoghurt making plants, which differ only in size of components and daily capacity. Both models include the following production units: a reconstitution/storage tank, feed tank, caustic tank, transfer pump, filter, homogenizer, preparation tanks, culture tank, and rinse tank: all these with or without a pasteurizer. The reconstitution/storage tank, the preparation tanks and the culture tank are water-jacketed so that heating and cooling water may maintain proper fermentation temperatures. These units also incorporate mechanical agitators. The plants also include the following cup filling units: a filling machine, filling feed pump, and cup capping machine. Also furnished in the turn-key package is the following post-capping equipment: a wheeled rack trolley; stainless steel racks; a stainless steel table; an incubator, in which the racks of capped cups remain at a temperature of 45 degrees C. for several hours to achieve ripening of the curd; and a cooling chamber for chilling the yoghurt after curd formation at a temperature of 6 degrees C. Also imported will be "laboratory equipment", which is not further described.

The applicable subheading for the production line that precedes the filling machines, imported with or without a pasteurizer, will be 8419.89.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature, other, other. The rate of duty will be 4.2 percent ad valorem. This line constitutes a functional unit as defined in Note 4, Section XVI, HTS. Separately imported pasteurizers are also classifiable under this subheading.

Another functional unit comprised of the feed pump, cup filling machine and cup capping machine, whether imported with the production line or separately, is classifiable under subheading 8422.30.9040, which provides for machinery for filling, closing, sealing, capsuling or labeling bottles, cans or similar containers. The rate of duty will be 3.6 percent ad valorem.

All the post-filling equipment is separately classifiable, whether imported with or without the rest of the plant. The stainless steel racks are classifiable under subheading 7326.20.0050, which provides for other articles of iron or steel wire, at a duty rate of 5.7 percent; the rack trolleys under subheading 8716.80.5010, which provides for other vehicles, not mechanically propelled, other, at a duty rate of 3.2 percent; the stainless steel table under subheading 9403.20.0030, which provides for other metal furniture, other; the incubator under subheading 8419.89.5060, which provides for other machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature, other, other, at a duty rate of 4.2 percent; and the cooling chamber under subheading 8418.69.0095, which provides for other refrigerating or freezing equipment, other, at a duty rate of 2.9 percent. All rates shown are ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the laboratory equipment. Your request for a classification ruling should provide a full description of each item, including its constituent materials and use.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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