H328196

HQ H328196 July 21, 2023 OT:RR:CTF:EMAIN H328196 SKK CATEGORY: Classification TARIFF NO.: 8509.40.00 Michael T. Cone, Esq. Cone Trade Law, PLLC 251 W. 92nd, #12D New York, NY 10025 RE: Ruling request concerning the tariff classification of an ice cream and frozen food and drink maker and dispenser Dear Mr. Cone: This is in response to your ruling request of June 8, 2022, on behalf of ColdSnap, Corp., pertaining to the classification of a pod-based, single-serving, frozen food and beverage maker and dispenser under the Harmonized Tariff Schedule of the United States (HTSUS). No sample was provided for examination. FACTS: The merchandise under consideration is described as a pod-based, single-serving, countertop ice cream/frozen food and drink maker and dispenser (ColdSnap). The ColdSnap is manufactured in China. It prepares and dispenses ice cream and other frozen foods and drinks (e.g., frozen coffee, alcoholic drinks, smoothies, shakes, etc.). It measures 10.5"W x l 7.5"H x 22.0"D. In your submission you state that the weight of the appliance will be approximately 70-80 lbs. (32-36 kg). You state that the ColdSnap is designed primarily for domestic use. The ColdSnap consists of two systems: a refrigeration (quick-freezing) system comprised of traditional refrigeration components (evaporator, condenser, fan and compressor) and a patented mixing system “pod” comprised of an aluminum cylinder with internal helical paddle. The ColdSnap’s quick-freezing system surrounds the pod's exterior. To prepare ice cream, the ColdSnap's mixing system: (1) churns emulsified dairy liquid in the pod to ensure the liquid remains evenly chilled throughout the preparation process; (2) aerates the liquid so that air is dispersed among dairy fat globules contained in the emulsified liquid (referred to as “overrun”); and (3) scrapes ice crystals from the pod wall, re­directing them to the liquid to ensure the liquid remains evenly chilled and the finished ice cream is free of large ice crystals. Similar processes are used to prepare frozen smoothies, shakes and frozen coffee or alcohol drinks. The ColdSnap appliance senses when the foodstuff undergoing preparation within the pod has achieved the correct temperature and consistency by measuring the torque required to rotate the mixing paddle (in approximately 90 -120 seconds). At this point, the appliance causes the pod to open and the mixing paddle rotates to dispense the frozen foodstuff from the pod into a vessel exterior to the device. Similar to a pump, the mixing paddle draws air, and as the air enters through one end of the appliance, the drink or ice cream is dispensed through the other end. Therefore, the ColdSnap cannot be used to store refrigerated or frozen food like a refrigerator or freezer. The ColdSnap automatically shuts off when no longer in use. ISSUE: What is the proper tariff classification of the subject ice cream, frozen food and drink maker and dispenser under the HTSUS? 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 : Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; 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. * * * * * 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. 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, 

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 :Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;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 EQUIPMENTThe refrigerators and refrigerating equipment of this heading are in the main machines or assemblies of apparatus for the production, in a conti