N096317 N0 Ruling Active

The tariff classification of a dry ingredient dispenser for cheese.

Issued March 25, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8438.80.0000

Headings: 8438

Product description

A description and the operator’s manual were submitted with your request. The machine is the PD2000 Volumetric Dispensing System. The machine is designed for the industrial preparation of shredded cheese in that it continuously dispenses dry ingredients such as spices and “anti-caking powder” onto shredded cheese. The basic machine consists of a hopper for manual addition of the product to be dispensed. Within the machine, and operated by an electronic motor, are paddle agitators which break up the product and move it down toward an auger. The auger, which is controlled by the same motor, pushes the product into an extension tube that extends from the machine and would be above the shredded cheese. The cheese would be passing under the extension tube on a separate conveyance machine. The fine product is released through holes in the extension tube onto the shredded cheese below in order to season it and/or reduce clumping.

CBP rationale

The applicable subheading for the PD2000 Volumetric Dispensing System 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

N096317 March 25, 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 54935 RE: The tariff classification of a dry ingredient dispenser for cheese. Dear Mr. King: In your letter dated March 3, 2010 you requested a tariff classification ruling. A description and the operator’s manual were submitted with your request. The machine is the PD2000 Volumetric Dispensing System. The machine is designed for the industrial preparation of shredded cheese in that it continuously dispenses dry ingredients such as spices and “anti-caking powder” onto shredded cheese. The basic machine consists of a hopper for manual addition of the product to be dispensed. Within the machine, and operated by an electronic motor, are paddle agitators which break up the product and move it down toward an auger. The auger, which is controlled by the same motor, pushes the product into an extension tube that extends from the machine and would be above the shredded cheese. The cheese would be passing under the extension tube on a separate conveyance machine. The fine product is released through holes in the extension tube onto the shredded cheese below in order to season it and/or reduce clumping. The applicable subheading for the PD2000 Volumetric Dispensing System 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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