CBP Ruling N022068 — The tariff classification of a cocoa bean pre-treater and roaster from Germany.

Tariff classification

Headings: 8419

Product description

You included descriptive and schematic materials with your request. The merchandise at issue consists of two separately operating machines. These are an infrared cocoa bean pre-treater and a cocoa bean roaster. The purpose of the pre-treater is to quickly heat cocoa beans in the shell within a rotating drum that has gas fired radiators affixed to it in order that the shells of the beans will burst and allow easy separation of the shell from all other usable elements of the bean within. The “Tornado RS” roasting machine’s primary purpose is to roast cocoa beans in a controlled manner within a metal drum which is indirectly heated by a gas fired hot air system. The roasting device also allows for introduction of steam or water for sterilization or other special processing.

CBP rationale

The applicable subheading for both the cocoa bean pre-treater and roaster will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 heating,…, roasting,…other than machinery…of a kind used for domestic purposes;…: other machinery, plant or equipment: other: other: other, other: for other materials.

Full text

N022068 January 31, 2008 CLA-2-84:OT:RR:E:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Ms. Jan Bingham Archer Daniels Midland Co. 1001 N. Brush College Rd. Decatur, IL 62549 RE: The tariff classification of a cocoa bean pre-treater and roaster from Germany. Dear Ms. Bingham, In your letter dated January 15,2008 you requested a tariff classification ruling. You included descriptive and schematic materials with your request. The merchandise at issue consists of two separately operating machines. These are an infrared cocoa bean pre-treater and a cocoa bean roaster. The purpose of the pre-treater is to quickly heat cocoa beans in the shell within a rotating drum that has gas fired radiators affixed to it in order that the shells of the beans will burst and allow easy separation of the shell from all other usable elements of the bean within. The “Tornado RS” roasting machine’s primary purpose is to roast cocoa beans in a controlled manner within a metal drum which is indirectly heated by a gas fired hot air system. The roasting device also allows for introduction of steam or water for sterilization or other special processing. The applicable subheading for both the cocoa bean pre-treater and roaster will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 heating,…, roasting,…other than machinery…of a kind used for domestic purposes;…: other machinery, plant or equipment: other: other: other, other: for other materials. The general rate of duty will be 4.2 percent ad valorem. 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 Mark Palasek at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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