G82919 G8 Ruling Active

The tariff classification of ultrasonic food slicing machines from Canada.

Issued November 6, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8438.80.0000

Headings: 8438

Product description

You submitted descriptive literature with your request. The imported article is a commercial food slicing machine, identified as The Polar Ultrashear, and commercially designated as models PUSC-1, PUSG-2 or PUSG-3, depending on the desired configuration. The stainless steel food slicing machine consists of knives, each complete with its own booster, transducer and generator. The various components are assembled into a complete food slicing machine by Polar Process Incorporated in Ontario, Canada. In operation, reciprocating blades vibrating at ultrasonic frequency slice through various food products such as nuts, raisons, other hard fruits, and so on, slicing and cutting the products to smaller sizes.

CBP rationale

The applicable subheading for the ultrasonic food slicing machine will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for the industrial preparation or manufacture of food or drink.

Full text

NY G82919 November 6, 2000 CLA-2-84:RR:NC:MM:106 G82919 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. John M. Colomaio Trans-Border Customs Services, Inc. 625 Delaware Avenue, Suite 210 Buffalo, New York 14202 RE: The tariff classification of ultrasonic food slicing machines from Canada. Dear Mr. Colomaio: In your letter dated October 25, 2000, on behalf of Polar Process Incorporated, you requested a tariff classification ruling. You submitted descriptive literature with your request. The imported article is a commercial food slicing machine, identified as The Polar Ultrashear, and commercially designated as models PUSC-1, PUSG-2 or PUSG-3, depending on the desired configuration. The stainless steel food slicing machine consists of knives, each complete with its own booster, transducer and generator. The various components are assembled into a complete food slicing machine by Polar Process Incorporated in Ontario, Canada. In operation, reciprocating blades vibrating at ultrasonic frequency slice through various food products such as nuts, raisons, other hard fruits, and so on, slicing and cutting the products to smaller sizes. You state that these machines will typically be used by industrial manufacturers to cut, slit or shear a wide variety of food products. The applicable subheading for the ultrasonic food slicing machine will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for the industrial preparation or manufacture of food or drink. The rate of duty will be free. 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 J. Wholey at 212-637-7036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →