The tariff classification of a contaminated food product removal system from Canada.

N306567 November 5, 2019 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Kris Fick Link + Corporation 4151 Perkins Rd. London, ON N6L 1G8 Canada RE: The tariff classification of a contaminated food product removal system from Canada. Dear Mr. Fick: In your letter dated October 7, 2019, you requested a tariff classification ruling on behalf of P&P Optica Inc. The P&P Optica, PP Smart Imaging System, uses hyperspectral-imaging technology to detect, identify, sort, and remove contaminated food on a production line. This system includes a control and electrical panel, electric motor-driven conveyors, a pneumatic sorting mechanism, halogen lights, and a specialized near infrared hyperspectral vision camera system. The continuous action belt-type conveyors, arranged in three tiers, transport the material through the machinery. The first tier and third tier conveyors interface with an established production line. Customers provide the manufacturer with a list of the types of materials they wish to be removed, and the system’s software algorithms determine the difference between materials, the conveyor itself, and actual product. After the PP Smart’s vision system identifies a foreign object, it sends a signal to the system’s PLC (programmable logic controller) which in turn signals a mechanical sorter at the end of the second (middle) conveyor. Contaminated food is automatically sorted into a reject bin. The system does not remove foreign objects from the product, but rather removes contaminated product from the conveyor-driven production line. You suggest classification of the PPO Smart Imaging System in subheading 9027.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes; parts and accessories thereof: Other instruments and apparatus using optical radiations (ultraviolet, visible, infrared): Other: Other.” We disagree with the suggested classification because the device’s functions are outside the purview of subheading 9027. The PP Smart Imaging System is detecting, sorting, and removing contaminated food products, while the good product continues to move through the conveyor sorting system. Note 7 to Chapter 84, HTSUS, provides: A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to note 2 to this chapter and note 3 to section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 8479. The principal purpose of this machine is to detect, identify, sort, and remove contaminated food on a production line and it is not described in any heading. Therefore, the PP Smart Imaging System is classifiable in subheading 8479.89, HTSUS. The applicable subheading for the PP Smart Imaging System will be subheading 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5 percent ad valorem. 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division