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The tariff classification of a Professional Frozen Food Processor and Ice Cream Emulsifier from Spain.
Issued January 20, 2015 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N260393 (January 20, 2015)
Tariff classification
HTS codes: 8438.80.0000
Headings: 8438
Product description
The imported item is referred to as a Rowzer Professional Frozen Food Processor and Ice Cream Emulsifier. This electronic food processing machine is capable of emulsifying various foods (e.g., fruits, vegetables) into frozen textures such as ice cream, sorbet and mousse. The machine includes two stainless steel jars, a jar holder, a replaceable carbon air filter and a specially designed shaving blade. Each jar can hold up to 800g of frozen food and is fitted for the jar holder. The jar holder can then be inserted into the machine and the shaving blade, along with an air-injection system, process the food into frozen textures. You have indicated that the machine is designed and marketed for use in restaurants and other commercial establishments.
CBP rationale
The applicable subheading for the Rowzer Frozen Food Processor and Ice Cream Emulsifier 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 or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils; parts thereof: other machinery.
Full text
N260393 January 20, 2015 CLA-2-84:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a Professional Frozen Food Processor and Ice Cream Emulsifier from Spain. Dear Ms. Trotta: In your letter dated December 19, 2014 you requested a tariff classification ruling. The imported item is referred to as a Rowzer Professional Frozen Food Processor and Ice Cream Emulsifier. This electronic food processing machine is capable of emulsifying various foods (e.g., fruits, vegetables) into frozen textures such as ice cream, sorbet and mousse. The machine includes two stainless steel jars, a jar holder, a replaceable carbon air filter and a specially designed shaving blade. Each jar can hold up to 800g of frozen food and is fitted for the jar holder. The jar holder can then be inserted into the machine and the shaving blade, along with an air-injection system, process the food into frozen textures. You have indicated that the machine is designed and marketed for use in restaurants and other commercial establishments. The applicable subheading for the Rowzer Frozen Food Processor and Ice Cream Emulsifier 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 or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils; parts thereof: 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
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