H351362

H351362 October 7, 2025 OT:RR:CTF:EMAIN H351362 SKK CATEGORY: Classification TARIFF NO.: 8509.40.00 Neil S. Helfand Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 599 Lexington Ave., Fl.36 New York, N.Y. 10022-7648 RE: Ruling request concerning the tariff classification of a countertop soft-serve ice cream and frozen drink maker and dispenser Dear Mr. Helfand: This is in response to your letter of July 9, 2025, requesting a binding tariff classification ruling on behalf of the Steelstone Group LLC dba Gourmia. The ruling request pertains to the classification of a counter-top soft-serve ice cream and frozen drink maker and dispenser under the Harmonized Tariff Schedule of the United States (HTSUS). No sample was provided for examination. FACTS: The subject article, identified as the “Gourmia Automatic Soft-Serve Ice Cream and Frozen Drink Maker” (SKU GSI1020, Costco item number 3333016), is a countertop soft-serve ice cream and frozen drink maker and dispenser (2-quart capacity) weighing approximately 12 pounds and intended for home use. The appliance measures 15.63 inches in height, 10.79 inches in width, and 16.93 inches in depth. It features six settings for the preparation of soft-serve, slush, spiked frozen drinks, milkshakes, coffee frappes, and sorbet. The subject article features a self-contained electric motor and built-in cooling system comprised of an evaporator, condenser, fan, and compressor. It does not require pre-freezing ingredients before use. It prepares food mixtures through a two-step process whereby the user adds the ingredients (an emulsified, flavored liquid) and presses a button to initiate the cooling process and rotation of an internal auger/paddle. Once the ingredients are cooled and mixed (18-35 minutes depending on the selected setting), the finished food mixture (soft serve, slush, spiked frozen drink, milkshake, coffee frappe, or sorbet) is dispensed into a cup or cone by pulling a handle located on the front of the device. The rotation of the internal auger paddle dispenses the food mixture in a manner similar to a pump. The subject appliance also features a topping dispenser in which the user may store sprinkles and similar ice cream toppings, a topping warmer, and an ice cream cone holder. A “Keep Cool” function temporarily chills and churns the soft serve ice cream and other food mixtures for a period of up to 3 hours before turning off automatically (the manual does not recommend running the “Keep Cool” function for more than 1 hour to ensure the best texture). The subject article is not intended to store food mixtures and soft-serve ice cream not immediately dispensed will quickly degrade and lose its texture. You provided the following illustrations of the subject merchandise: ISSUE: What is the proper tariff classification of the subject a countertop soft-serve ice cream and frozen drink maker and dispenser under the HTSUS? 2 LAW AND ANALYSIS: Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) and any applicable legal notes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in the instant case are as follows: 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof. 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Note 1(f) to Chapter 84 excludes, in pertinent part, “[E]lectromechanical domestic appliances of heading 8509.” Note 4 to Chapter 85 provides: Heading 85.09 covers only the following electro?mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 84.18 provides, in pertinent part: (I) REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a continuous cycle of operations, of low temperatures (in the region of 0 °C or less) at the active cooling element, by the absorption of the latent heat of evaporation of liquefied gases (e.g., ammonia, halogenated hydrocarbons), of volatile liquids or, in the case of certain marine types, of water. * * * * * 3 Apparatus of the foregoing kinds are classified in this heading if in the following forms : * * * * * (2) Cabinets or other furniture or appliances incorporating a complete refrigerating unit or an evaporator of a refrigerating unit, whether or not equipped with ancillary devices such as agitators, mixers, moulds. These appliances include domestic refrigerators, refrigerated show cases and counters, ice?cream or frozen food storage containers, refrigerated water or beverage fountains, milk cooling vats, beer coolers, ice?cream makers, etc. * * * * * General EN (A) to Chapter 85 provides, in pertinent part: (A) SCOPE AND STRUCTURE OF THE CHAPTER This Chapter covers all electrical machinery and equipment, other than : (a) Machinery and apparatus of a kind covered by Chapter 84, which remains classified there even if electric (see the General Explanatory Note to that Chapter).” This Chapter covers : * * * * * (2) Certain domestic appliances (heading 85.09), and shavers, hair clippers and hair- removing appliances (heading 85.10). * * * * * EN 85.09 states, in relevant part: This heading covers a number of domestic appliances in which an electric motor is incorporated. The term “domestic appliances” in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements. Subject to the exclusions and in appropriate cases the limitations of weight given in Chapter Note 4, the heading covers apparatus which fulfil the above criteria. The heading does not cover appliances driven by a separate electric motor (whether by means of a flexible shaft, transmission belts or other transmission equipment), nor appliances which, though similar in construction and use, are clearly intended solely for industrial use (e.g., in the food industries, in chimney sweeping, machine cleaning or road cleaning); these are classified, in general, in heading 82.10 or in Chapter 84. 4 The appliances of this heading are of two groups (see Chapter Note 4) : (A) A limited class of articles are classified here irrespective of their weight. This group consists of the following only : * * * * * (2) Food grinders and mixers, e.g., grinders for meat, fish, vegetables or fruit; multi?purpose grinders (for coffee, rice, barley, split peas, etc.); milk shakers; ice cream mixers; sorbet mixers; dough kneaders; mayonnaise beaters; other similar grinders and mixers (including those which, by means of interchangeable parts, can also be used for cutting or o

Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs) and any applicable legal notes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. If goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS provisions under consideration in the instant case are as follows: 8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps, other than the air conditioning machines of heading 8415; parts thereof. 8509 Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508; parts thereof: Note 1(f) to Chapter 84 excludes, in pertinent part, “[E]lectromechanical domestic appliances of heading 8509.” Note 4 to Chapter 85 provides: Heading 85.09 covers only the following electro?mechanical machines of the kind commonly used for domestic purposes : (a) Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b) Other machines provided the weight of such machines does not exceed 20 kg. * * * * * The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 84.18 provides, in pertinent part: (I) REFRIGERATORS, FREEZERS AND OTHER REFRIGERATING OR FREEZING EQUIPMENT The refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in