N282704 N2 Ruling Active

The tariff classification of a Cheese Cubing Machine from the United Kingdom.

Issued February 8, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8438.80.0000

Headings: 8438

Product description

Your request concerns the classification of a machine that is used to cut large cheese blocks into variable sized cubes. The MS20 Cheese Cubing Machine is a portable machine which can function as a stand-alone unit or can be integrated into a cheese shredding system. The cheese cubing machine can process up to 2200 lbs. of cheese per hour depending on the type of cheese and ambient temperature. Blocks of 20 lbs. to 40 lbs. of cheese are manually loaded into a chamber where pneumatic cylinders push a stainless steel plate. The plate presses the cheese block through a set of cutting knife assemblies which cut the large block of cheese into smaller cubes. The cubes exit the machine through an outfeed chute and are dropped into a storage bin located below the chute. The storage bin is not part of the cheese cubing machine and not included at importation.

Full text

N282704 February 8, 2017 CLA-2-84:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Mr. Greg Hageman Marchant Schmidt, Inc. 24 W. Larsen Drive Fond du Lac, WI 54937 RE: The tariff classification of a Cheese Cubing Machine from the United Kingdom. Dear Mr. Hageman: In your letter dated January 4, 2017, you requested a tariff classification ruling. Your request concerns the classification of a machine that is used to cut large cheese blocks into variable sized cubes. The MS20 Cheese Cubing Machine is a portable machine which can function as a stand-alone unit or can be integrated into a cheese shredding system. The cheese cubing machine can process up to 2200 lbs. of cheese per hour depending on the type of cheese and ambient temperature. Blocks of 20 lbs. to 40 lbs. of cheese are manually loaded into a chamber where pneumatic cylinders push a stainless steel plate. The plate presses the cheese block through a set of cutting knife assemblies which cut the large block of cheese into smaller cubes. The cubes exit the machine through an outfeed chute and are dropped into a storage bin located below the chute. The storage bin is not part of the cheese cubing machine and not included at importation. The applicable subheading for the MS20 Cheese Cubing Machine will be 8438.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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