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NY M80399

March 8, 2006

CLA-2-84:RR:NC:N1:106 M80399


TARIFF NO.: 8419.81.9080; 8422.30.9190

Mr. Reginald Derks
VAT plus GmbH
Roschistrasse 1A
Bern BE 3007

RE: The tariff classification of a chocolate confectionary manufacturing line from Holland

Dear Mr. Derks:

In your letter dated January 31, 2006 you requested a tariff classification ruling. You submitted technical drawings and a brochure with your request.

The line consists of a variety of machines and apparatus all contributing, with the exception of a packaging station and a metal detecting apparatus, to the production, primarily through heating and cooling, of fancy chocolate treats. The overall line is said to be 115 feet in length and approximately 5 feet wide, weighing between 6 and 7 tons. In operation, the line works as follows:

(1) Melting and storage of chocolate – this module involves several melting tanks equipped with a hot water heating system. Solid blocks of chocolate are melted and brought to a temperature of approximately 100 degrees Fahrenheit.

(2) Tempering and feeding chocolate – at this point the heated chocolate is cooled and pre-crystallized and fed to the depositing units. This is accomplished by tempering machines, cooling apparatus and pumps.

(3) Depositing chocolate – at this station the appropriate volume and shape of chocolate is deposited on cooling belts. This involves a complete series of depositing units for the present product range.

(4) Cooling of the deposited chocolate – at this point the deposited chocolate is cooled and partly solidified by being conveyed through a cooling tunnel.

(5) Shaping the deposited chocolate – involves “scraping the chocolate of the belt”. Forming knives are used in this step.

(6) Chilling the shaped chocolate articles – the shaped articles are totally cooled and solidified by passing through a cooling tunnel.

(7) Packaging – the finished products are deposited into cardboard boxes and sealed for shipping. Weighing machinery is also involved.

(8) Inspection – metal detector checks for foreign metal bodies.

The applicable subheading for the machinery and apparatus of items 1 through 6 above, all contributing to the function of cooking and preparing chocolate treats, will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery for cooking or heating food. The rate of duty will be free.

The applicable subheading for the packaging machinery will be 8422.30.9190, HTSUS, which provides for machinery for filling, closing, sealing, capsuling or labeling boxes; other. The rate of duty will be free.

There is not enough information to issue a ruling on the inspection machinery. Please describe the inspection completely and fully. Exactly what does it do and how does it do it? Other than stopping the belt, does the metal detector emit any types or visual or audible indication of its findings? If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Patrick Wholey at 646-733-3013.


Robert B. Swierupski

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