The tariff classification of a malting system from Germany.
Issued March 20, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8436.80.0090
Headings: 8436
Product description
The merchandise under consideration is described as a Germination-Kilning Combo Drum. You have stated that this is a complete system used for the processing of barley into malt. The system is fully automated and incorporates steeping, germination and kilning operations. It includes three germination drums, two water tanks and a furnace with duct work. You have further stated that this type of malting process is typically done in farming environments, and the finished malt can be used in beer and other food products. In your request you proposed classifying the malting system within subheading 8436.80.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, other barn and barnyard machines. While the malting system is used for agricultural purposes, it is not the type of machinery that would be used in barns or on barnyards. Therefore your proposed ten-digit classification is incorrect.
CBP rationale
The applicable subheading for the malting system will be 8436.80.0090, HTSUS, which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof: Other machinery: Other: Other: Other.
Full text
N294673 March 20, 2018 CLA-2-84:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8436.80.0090 Ms. Sandra Mericle C.H. Robinson 7261 Engle Road Suite 400 Middleburg Heights, OH 44130 RE: The tariff classification of a malting system from Germany. Dear Ms. Mericle: In your undated letter, on behalf of West Branch Malts LLC, you requested a tariff classification ruling. The merchandise under consideration is described as a Germination-Kilning Combo Drum. You have stated that this is a complete system used for the processing of barley into malt. The system is fully automated and incorporates steeping, germination and kilning operations. It includes three germination drums, two water tanks and a furnace with duct work. You have further stated that this type of malting process is typically done in farming environments, and the finished malt can be used in beer and other food products. In your request you proposed classifying the malting system within subheading 8436.80.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, other barn and barnyard machines. While the malting system is used for agricultural purposes, it is not the type of machinery that would be used in barns or on barnyards. Therefore your proposed ten-digit classification is incorrect. The applicable subheading for the malting system will be 8436.80.0090, HTSUS, which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders; parts thereof: Other machinery: Other: Other: Other. The rate of duty will be Free. In your inquiry you also asked about the applicability of subheadings 9817.00.50 and 9817.00.60, HTSUS. The malting system is not eligible for either of these subheadings because of the exclusionary language found in Section XXII, Chapter 98, Subchapter XVII, U.S Note 2. Specifically, Note 2 (t) excludes articles provided for in heading 8436, HTSUS. 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 E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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