CBP Ruling I86036 — The tariff classification of a mixing lid from Hong Kong

Tariff classification

Headings: 8479

Product description

The Alliance Elite Lid is a combination paint can lid and paddle mixing assembly designed to improve automobile body color mixing in auto body shops. It basically consists of a plastic lid body which is designed to mate with a paint can, and a plastic mixing paddle which is attached to the lid by means of a zinc plated stainless steel shaft with a gear on top. The lid body also incorporates lock levers to prevent the lid from loosening during the mixing operation, a removable metal slide and large vent hole for precise pouring control, and a replaceable synthetic gasket to eliminate sticking. The Alliance Elite Lid is attached to a paint can in place of the normal lid. One or more cans, together with their mixing lids, can then be placed in your client’s special mixing machines so that the gear on the paddle shaft engages with the machine’s motor drive. The machine then turns the paddles, thus mixing paints, enamels, micas, or color keyed undercoats. Alternatively, an optional crank handle can be used to perform manual mixing of an individual can. The lid is available in three sizes: .5 liter, 1 liter/quart, and 3.5 liters/1 gallon.

CBP rationale

The applicable subheading for the Alliance Elite Lid will be 8479.82.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: mixing, kneading or stirring machines.

Full text

NY I86036 October 1, 2002 CLA-2-84:RR:NC:1:103 I86036 CATEGORY: Classification TARIFF NO.: 8479.82.0040 Mr. Pete Mento Expeditors Tradewin, LLC 1015 Third Avenue, 12th Floor Seattle, WA 98104 RE: The tariff classification of a mixing lid from Hong Kong Dear Mr. Mento: In a letter on behalf of Dedoes Industries, Inc. which we received on September 4, 2002 you requested a tariff classification ruling. The Alliance Elite Lid is a combination paint can lid and paddle mixing assembly designed to improve automobile body color mixing in auto body shops. It basically consists of a plastic lid body which is designed to mate with a paint can, and a plastic mixing paddle which is attached to the lid by means of a zinc plated stainless steel shaft with a gear on top. The lid body also incorporates lock levers to prevent the lid from loosening during the mixing operation, a removable metal slide and large vent hole for precise pouring control, and a replaceable synthetic gasket to eliminate sticking. The Alliance Elite Lid is attached to a paint can in place of the normal lid. One or more cans, together with their mixing lids, can then be placed in your client’s special mixing machines so that the gear on the paddle shaft engages with the machine’s motor drive. The machine then turns the paddles, thus mixing paints, enamels, micas, or color keyed undercoats. Alternatively, an optional crank handle can be used to perform manual mixing of an individual can. The lid is available in three sizes: .5 liter, 1 liter/quart, and 3.5 liters/1 gallon. The applicable subheading for the Alliance Elite Lid will be 8479.82.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: mixing, kneading or stirring machines. 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 Alan Horowitz at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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