N164301 N1 Ruling Active

The tariff classification of a cooking and pasteurizing system from Italy.

Issued May 11, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8419.81.9080

Headings: 8419

Product description

The item under consideration has been identified as a TWP system, an industrial cooking/heating system used exclusively by the food industry. The system is sold as an integrated machine, designed to prepare “Long Shelf Life Products” for storage in pouches and cups.

CBP rationale

The applicable subheading for the TWP system will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials by a process involving a change in temperature such as…cooking…pasteurizing…: Other machinery…: For…cooking or heating food: Other: Other”.

Full text

N164301 May 11, 2011 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.81.9080 Massimo Manfredi, Director Fenco Spa Via Prampolini N. 40-Lemignano di Collecchio Parama, 43044 ITALY RE: The tariff classification of a cooking and pasteurizing system from Italy. Dear Mr. Manfredi: In your letter dated May 5th, 2011 you requested a tariff classification ruling. The item under consideration has been identified as a TWP system, an industrial cooking/heating system used exclusively by the food industry. The system is sold as an integrated machine, designed to prepare “Long Shelf Life Products” for storage in pouches and cups. You state in your ruling request that the TWP is composed of the following components: (1) Twist Water Cooker/Pasteurizer (1) Twist Water Temperer (Hot Holding) (1) Control panel The cooking media used is steam, which is distributed into a belt circuit by a series of nozzles, this allows the precise steam spraying which heats, cooks, and tempers the pouches. You additionally state that the temperature and retention “dwell” time is controlled from the control panel, in accordance to the pre-set working value depending upon the final recipe. The applicable subheading for the TWP system will be 8419.81.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery…for the treatment of materials by a process involving a change in temperature such as…cooking…pasteurizing…: Other machinery…: For…cooking or heating food: Other: Other”. 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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