The tariff classification of an industrial waffle cone making machine from China.
Issued July 16, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8438.80.0000
Headings: 8438
Product description
The item under consideration is described as a waffle cone making machine. It is used for the industrial/bulk preparation of waffle cones. It consists of 16 waffle cone irons that revolve around a central point. Waffle cone batter is extruded from a pail onto the open irons. The irons close and revolve around a table and bake the waffles. After the waffles are baked, the machine automatically opens the irons. An operator then removes the baked waffles and hand rolls them into a waffle cone. The machine is rated to produce 600 to 900 cones per hour and weighs 2400 pounds. You have stated that this machine is not designed to be used in restaurants, hotels or any other similar commercial establishment.
CBP rationale
The applicable subheading for waffle cone making machine 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
N255005 July 16, 2014 CLA-2-84:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. David Tonkonow Kones By K 2739 Brown Street Brooklyn, NY 11235 RE: The tariff classification of an industrial waffle cone making machine from China. Dear Mr. Tonkonow: In your letter dated June 23, 2014, you requested a tariff classification ruling. The item under consideration is described as a waffle cone making machine. It is used for the industrial/bulk preparation of waffle cones. It consists of 16 waffle cone irons that revolve around a central point. Waffle cone batter is extruded from a pail onto the open irons. The irons close and revolve around a table and bake the waffles. After the waffles are baked, the machine automatically opens the irons. An operator then removes the baked waffles and hand rolls them into a waffle cone. The machine is rated to produce 600 to 900 cones per hour and weighs 2400 pounds. You have stated that this machine is not designed to be used in restaurants, hotels or any other similar commercial establishment. The applicable subheading for waffle cone making machine 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 Anthony Grossi at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Planetary Mixers from China
The tariff classification of a Commercial Drink Mixer from China.
The tariff classification of a Cheese Cubing Machine from the United Kingdom.
The tariff classification of a Frozen Beverage Blending Machine from China.
The tariff classification of a Professional Frozen Food Processor and Ice Cream Emulsifier from Spain.
The tariff classification of distilling parts and fruit rum from the Republic of Serbia
The tariff classification of six hyperbaric food preparation machines from Spain
The tariff classification of a commercial meat and cheese slicer from Germany.
The tariff classification of a dry ingredient dispenser for cheese.
The tariff classification of a cheese cutting machine from the US.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →