The tariff classification, country of origin, and eligibility of the United States-Mexico-Canada Agreement (USMCA) of a grain hopper bin with a hopper cone bottom

N363600August 11, 2026OT:RR:NC::N1:104
CATEGORY: Classification, Origin, Trade Programs
TARIFF NO.: 8479.89.9597
Shari JohnsonBorder Brokers152 W Rolette StPembina, ND 58271RE: The tariff classification, country of origin, and eligibility of the United States-Mexico-CanadaAgreement (USMCA) of a grain hopper bin with a hopper cone bottomDear Ms. Johnson:In your letter dated
July 23, 2026
, on behalf of your client, Hillside Cattle and Farm Supply Manitoba Ltd.,you requested a a binding ruling on the tariff classification, country of origin, and eligibility of a grain hopperbin with a hopper cone bottom under the United States-Mexico-Canada Agreement (USMCA).The imported article under consideration is a grain hopper bin with a hopper cone bottom fitted with amechanical aeration drying system to prevent spoilage. The primary use of the product is to store and drydown the grain until the farmer can ship the grain to the elevator and complete the sale for harvest. The upperhopper bin and hopper cone bottom work together and constitute a single grain storage and aeration dryingsystem package.The upper hopper storage bin is produced in the U.S. from U.S. materials. It is constructed of galvanized andcorrugated steel and includes a vented roof, an external ladder for access, assembly hardware, but nomechanical or thermal equipment. The hopper cone bottom is manufactured in Canada with a built-inmechanical aeration system designed with louvers to throw the air that is blown into it from the aeration fanor heater and circulate the air evenly throughout the grain bin. The hopper cone has a side inlet for mountingthe aeration fan or heater. The floor of the hopper cone bottom has the plenums built into to distribute the airevenly throughout the grain silo as it moves up and escapes out the top roof vents. The bottom of the hoppercone has a hand crankoperated slide gate to empty the hopper. - In your submission, you state that the upper grain storage bin is produced in the U.S. entirely from U.S. steelcomponents, shipped to Canada, and then imported to the U.S. together with the hopper cone bottom which isseparately produced and assembled in Canada entirely from Canadian steel and other components. Theaeration fans, motors, and any heaters will be supplied either by the Canadian bottom cone manufacturer orthe U.S. producer of the upper grain bin.
Classification:You suggest that the grain hopper bin with a hopper cone bottom is classifiable under subheading8419.34.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[m]achinery,plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and otherequipment of heading 8514), for the treatment of materials by a process involving a change of temperaturesuch as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying,evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domesticpurposes; instantaneous or storage water heaters, nonelectric; parts thereof: Dryers: Other, for agriculturalproducts.” We disagree. The function of the grain bin is storage and not to treat, alter, or change thecomposition or nature of the grain using a change in temperature. While the grain bin may be equipped withmechanical implements like fans and air heaters, these systems are designed to prevent the grain fromspoiling during storage, which is the principal function. As such, heading 8419 is precluded fromconsideration.The applicable subheading for the imported grain hopper storage bin with a hopper cone bottom with amechanical aeration system will be 8479.89.9597, HTSUS, which provides for machines and mechanicalappliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:other machines and mechanical appliances: other: other: other. The general rate of duty will be 2.5 percent advalorem.Country of Origin:Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, everyarticle of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as toindicate to the ultimate purchaser in the United States, the English name of the country of origin of thearticle. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able toknow by an inspection of the marking on the imported goods the country of which the goods is the product.The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, byknowing where the goods were produced, be able to buy or refuse to buy them, if such marking shouldinfluence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country ofmanufacture, production, or growth of any article of foreign origin entering the United States. Further workor material added to an article in another country must effect a substantial transformation in order to rendersuch other country the “country of origin” within the meaning of the marking laws and regulations.Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and otherUSMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth insections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respectto goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determiningthe country of origin of a good for marking purposes, with the exception of textile and apparel goods whichare subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country inwhich:(1) The good is wholly obtained or produced;(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff classification setout in Part 102.20 and satisfies any other applicable requirements of that section, and all other applicablerequirements of these rules are satisfied.The subject grain hopper bin and hopper bottom package is neither “wholly obtained or produced” nor“produced exclusively from domestic materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used todetermine its country of origin, and paragraph (a)(3) must be applied next to determine the origin of thefinished article. As noted above, the grain hopper bin and hopper bottom package is classified undersubheading 8479.89.9597, HTSUS.The tariff shift requirement in Part 102.20 for subheading 8479.89 states in pertinent part:A change to subheading 8479.10 through 8479.89 . . . from any other subheading, including anothersubheading within that group . . .The foreign (U.S.) grain bin hopper top, when shipped to the Canada is not fitted with mechanical or thermalequipment, is classified in subheading 7309.00, HTSUS. Thus, the finished grain hopper bin and hopperbottom package meets the tariff shift. As a result, Part 102.11(a) applies. As a result, the country of origin ofthe grain hopper bin and hopper bottom package will be Canada.USMCA:The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of theUSMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note (“GN”)11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good isan originating good for purposes of the USMCA. GN 11(b) states:For the purposes of this note, a good imported into the customs territory of the United States from theterritory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tarifftreatment provided for in the applicable subheading and quantitative limitations set forth in the tariff scheduleas a “good originating in the territory of a USMCA country” only if-(i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries;(ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively fromoriginating materials;(iii) the good is a good produced entirely in the territory of one or more USMCA countries usingnon-originating materials, if the good satisfies all applicable requirements set forth in this note (including theprovisions of subdivision (o));Since the grain hopper bin and hopper bottom package is not wholly obtained or produced entirely in aUSMCA country under GN 11(b)(i), we next consider GN 11(b)(ii). As the product is produced exclusivelyfrom originating materials per GN 11(b)(ii), the product is considered a “good originating in the territory of aUSMCA country.”Based on the information supplied, and provided that all other requirements are met, the grain hopper bin andhopper bottom package will be eligible for preferential tariff treatment under the USMCA.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Arthur Purcell at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division