United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G86670 - NY G86750 > NY G86748

Previous Ruling Next Ruling

February 6, 2001

CLA©2©84:RR:NC:MM:106 G86748


TARIFF NO.: 8419.89.9020

Ms. Cynthia D. Dixon, CHB
Consultant Services c/o Westfalia Surge Inc. 2016 Mission Hills Drive
Elgin, Illinois 60123

RE:Á???????ÁThe tariff classification of milk bulk tanks from France.

Dear Ms. Dixon:

Á???????ÁIn your letter dated January 16, 2000, on behalf of Westfalia Surge Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

Á???????ÁThe articles at hand are stainless steel milk bulk tanks. The milk bulk tanks are a component of a complete milking system, but do not come equipped with any type of condensing or washing systems at the time of importation. After importation, condensing and or wash systems will be added. The tank consists of an inner "ferrule" shell that has 2 layers of steel. The inner ferrule, or cold wall, as you describe it, is surrounded by foam insulation, and then the tank is capped with an outer shell. Tank sizes range from 600 gallons up to 2000 gallons.

Á???????ÁOnce milk is extracted from the cow, it flows down a pipeline to a receiver tank. The milk is then pumped out of the receiver tank through a "chiller" (cold plate) to the milk bulk tank. The milk bulk tank cools the milk and holds it until it is picked up by a milk truck for delivery to another plant for further processing.

Á???????ÁThe applicable subheading for the milk bulk tanks will be 8419.89.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as cooling, other than machinery or plant of a kind used for domestic purposes; designed for cooling: for food and beverages. The rate of duty will be 4.2 percent ad valorem.

Á???????ÁMachinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.5000, HTS. Upon compliance with the actual use requirements of Section 10.131-139 of the Customs Regulations, the milk bulk tanks at issue would be classifiable in subheading 9817.00.5000, HTS, and would be free of duty.

Á???????ÁThis ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

???Á???????ÁA 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, contact National Import Specialist Patrick J. Wholey at 212©637©7036.

Previous Ruling Next Ruling

See also: