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The tariff classification of a cheese cutting machine from the US.
Issued February 2, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N091258 (February 2, 2010)
Tariff classification
HTS codes: 8438.80.0000
Headings: 8438
Product description
Diagrams and literature were included with your request. The article is the MS80 Cuber, which is one machine, usually as a component in a larger system of integrated machines that prepare large blocks of cheese by reducing them in size by cutting, slicing, gating or other processes. The machine is assembled in and is a product of the factory in the US. The cheese at this stage of the process will be moved forward on an integral conveyor into a chamber where a plate, moved by hydraulic cylinders presses the cheese through two sets of knife assemblies which reduces the cheese to proper sized cubes. The machine is designed to reduce a 20 to 80 pound block of cheese to 1 or 2 inch cubes. It can process 10,000 pounds of cheese per hour.
CBP rationale
The applicable subheading for the MS80 Cuber will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, not specified or included elsewhere in this chapter, for the industrial preparation…of food…: other machinery.
Full text
N091258 February 2, 2010 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. David King Marchant Schmidt 24 West Larsen Dr. Fond du Lac, WI 54915 RE: The tariff classification of a cheese cutting machine from the US. Dear Mr. King: In your letter dated January 18, 2010, you requested a tariff classification ruling. Diagrams and literature were included with your request. The article is the MS80 Cuber, which is one machine, usually as a component in a larger system of integrated machines that prepare large blocks of cheese by reducing them in size by cutting, slicing, gating or other processes. The machine is assembled in and is a product of the factory in the US. The cheese at this stage of the process will be moved forward on an integral conveyor into a chamber where a plate, moved by hydraulic cylinders presses the cheese through two sets of knife assemblies which reduces the cheese to proper sized cubes. The machine is designed to reduce a 20 to 80 pound block of cheese to 1 or 2 inch cubes. It can process 10,000 pounds of cheese per hour. The applicable subheading for the MS80 Cuber will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, not specified or included elsewhere in this chapter, for the industrial preparation…of food…: other machinery. The rate of duty will be free. 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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