The tariff classification of plastic coagulation vats from France
Issued December 18, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The products depicted in the literature submitted with your request are identified as coagulation vats. The vats are containers made of food grade polyethylene used for the manipulation of milk and whey in a robotized system for making cheese. A machine pumps milk and cultures into the vats through a hose. The milk coagulates in the vats for a set period of time. The vats are then transported down a conveyor belt where they are tilted to transfer even amounts of coagulated milk into cheese molds. There are no components in the vat itself which stir, blend, filter, shake, heat, cool, pump or dispense the contents. All operations are performed by an external stirrer and robots. You suggest classification in subheading 8434.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as parts of dairy machinery. The vats are containers used to hold the milk while it coagulates and to transport the contents on conveyor belts where robots perform certain operations on the contents. The vats are handled by several different machines and robots during the cheese-making process. Some of these machines, although used in the production of cheese, would not be considered dairy machines but handling machines. Moreover, the vats, although handled by machinery, are not themselves parts of machinery.
CBP rationale
The applicable subheading for the coagulation vats will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.
Full text
N044914 December 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Alain Lacombe Dolbec Y. Logistique International Inc. 361 Rue des Entrepreneurs Quebec, Canada G1M 1B4 RE: The tariff classification of plastic coagulation vats from France Dear Mr. Lacombe: In your letter dated November 19, 2008, on behalf of Servi Doryl U.S.A., you requested a tariff classification ruling. The products depicted in the literature submitted with your request are identified as coagulation vats. The vats are containers made of food grade polyethylene used for the manipulation of milk and whey in a robotized system for making cheese. A machine pumps milk and cultures into the vats through a hose. The milk coagulates in the vats for a set period of time. The vats are then transported down a conveyor belt where they are tilted to transfer even amounts of coagulated milk into cheese molds. There are no components in the vat itself which stir, blend, filter, shake, heat, cool, pump or dispense the contents. All operations are performed by an external stirrer and robots. You suggest classification in subheading 8434.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), as parts of dairy machinery. The vats are containers used to hold the milk while it coagulates and to transport the contents on conveyor belts where robots perform certain operations on the contents. The vats are handled by several different machines and robots during the cheese-making process. Some of these machines, although used in the production of cheese, would not be considered dairy machines but handling machines. Moreover, the vats, although handled by machinery, are not themselves parts of machinery. The applicable subheading for the coagulation vats will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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