N364893

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364893 September 22, 2026 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.82.0040 Stuart Allan Surface To Surface Inc. 2000 Rogers Road Perth, ON K7H 1P9 Canada RE: The tariff classification of a flail solidification mixer from Canada Dear Mr. Allan: In your letter dated September 8, 2026, you requested a tariff classification ruling. The product in question is a flail solidification mixer unit, model FL-243. The system consists of multiple machines mounted on a steel base skid, and is designed to solidify liquid slurries. The main components of the system consists of a wet feed hooper, wet feed augers and trough, the skid, electric motors (360V and 460V), a dry product auger, a rotary mixer with hardened steel flailing chains, a single belt drive consisting of an industrial grade double sided cogged transmission belt, and a control panel. The overall dimensions of the system are 323 inches (L) x 163 inches (H) x 76 inches (W). The systems weights approximately 11,135 lbs., and its is designed for ease of set-up and teardown. In operation, the FL-243 system uses a rotating chain-flail mechanism (a shaft lifted with free-swinging chains) to mechanically blend a liquid or semi fluid feed material (slurry) with a super absorbent polymer (SAP) to create a by-product that has a low slump discharge. The flail action breaks up and continuously turns the incoming material as SAP is metered in so the polymer distributes evenly and rapidly absorbs free liquid, converting the feed from a flowing liquid slurry into a solid, non-flowing mass suitable for transport and landfill disposal. The mixer unit can process approximately 86-100 gallons per minute, depending the material characteristics. You state that the imported system will be used to process wet mud spoil generated by hydro-vacuum excavation to expose buried utilities to the light of day (hydrovac daylighting). In your submission, you suggest that the system is classifiable in subheading 8474.39.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery for sorting, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form: Mixing or kneading machines: Other.” We disagree. The system in question is not designed to mix solid mineral products such as dry earth, clay, or mined ores or other mineral substances in solid form; rather, the unit mixes a liquid slurry or mud from vacuum extraction trucks and combines or blends it with a SAP to solidify the product for ease of transportation or other uses. The subject mixing system can be used in construction and environmental cleanups, and is not designed exclusively for use in the extractive industries. We find that the subject flail solidification mixer is a functional unit pursuant to Section XVI, Note 4, HTSUS, because it is a machine that consists of individual components that are intended to contribute together to a clearly defined function, specifically, mixing liquid slurries with a super absorbent polymer to create a solid product. The applicable subheading for the flail solidification mixer unit, model FL-243, as described above, will be 8479.82.0040, 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: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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 as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division

set forth above applies only to the specific factual situation and merchandise description as identified 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 the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border 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 periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division