HQ 0082329 - Ice Cream And Candy Mixing Machine - United States International Trade Commision Rulings

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HQ 082329

January 24, 1990

CLA-2 CO:R:C:G 082329 CMS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8438.80.00

Mr. Jeff Swiggett
JNS Enterprises
13 Georgetown Circle
Madison, Connecticut 06443

RE: Ice Cream And Candy Mixing Machine

Dear Mr. Swiggett,

You requested a binding classification ruling for the "S'blended System " Model 1100 ice cream mixing machine. The Regional Commissioner of Customs, New York Region referred the matter to Customs Headquarters for a ruling under the Harmonized Tariff Schedules of the United States Annotated (HTSUSA). Our Ruling follows.

FACTS:

The "S'blended System" Model 1100 is an apparatus which mixes ice cream or yogurt with candy. The apparatus incorporates in a single housing a mixing device, sixteen circular trays for holding candy products, and display panels which advertise the product and indicate the types of candy available.

The apparatus does not make ice cream or candy, but simply mixes the ingredients selected by the customer. The apparatus is designed to be used in an ice cream parlor or similar retail establishment.

ISSUE:

Is the merchandise classified in Heading 8438, as machinery, not specified elsewhere for the industrial preparation of food, or in Heading 8479, as machinery having an individual function not specified elsewhere?

LAW AND ANALYSIS:

Mixing equipment is provided for in several HTSUSA headings. 8509.40.00, HTSUSA describes electromechanical domestic
appliances with self-contained electric motors, including food grinders, processors and mixers. The Explanatory Notes to Heading 8509 indicate that "domestic appliances" means appliances normally used in the household. The instant merchandise cannot be classified in Heading 8509 because it is designed for use in commercial establishments.

Heading 8476 provides for automatic goods-vending machines, including food and beverage machines. The Explanatory Notes to Heading 8476, p. 1311 indicate that the these vending machines include machines which prepare the product sold (e.g. ice cream mixers). However, the Explanatory Notes indicate that the principal function of these machines is the "...automatic sale of the product..." when "...one or more coins, tokens or a magnetic card are put in a slot". The instant merchandise cannot be classified in Heading 8476 because the candy must be manually loaded into the mixing container, and it is not designed to be operated with coins, tokens or magnetic cards.

Heading 8438 provides:

Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink... :

8438.80.00 Other machinery...

Heading 8479 provides:

Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof:

Other machines and mechanical appliances:

8479.82.00 Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines...

Although mixing machines are specifically described in Subheading 8479.82.00, HTSUSA, the article description of Heading 8438 is more specific than that of Heading 8479 because it particularly describes machines that process food. Under General Rule of Interpretation 3(a), the merchandise will be classified in Heading 8438 if it is described by Heading 8438. The merchandise will be classified in Heading 8438 if its principal use is the industrial preparation of food.

Random House Dictionary Of The English Language, Unabridged Edition, (1973), p. 1136 defines "prepare":

1. to put in proper condition or readiness... 2. to get (a meal) ready for eating, as by proper assembling, cooking, etc. ...

The merchandise mixes ingredients to make a specific dessert ready for eating and thus does "prepare" food.

The merchandise is designed to prepare food in a retail food service establishment and not in a factory or other food processing facility. However, the term "industrial machinery" contemplates apparatus used in manufacturing as well as those used in types of businesses described by the products prepared or sold (e.g. food service industry).

Random House, Id., p. 727 defines "industrial":

1. of, pertaining to, of the nature of, or resulting from industry...

Random House, Id., p. 727 defines "industry":

1. the aggregate of manufacturing or technically productive enterprises in a particular field... 2. any general business activity: The Italian tourist industry (emphasis in original)...

Webster's New International Dictionary, 2nd Ed., Unabridged, (1939), p. 1271, defines "industry":

...any department or branch of art, occupation, or business; esp., one which employs much labor and capital and is a distinct branch of trade; as, the sugar industry (emphasis in original)...

The instant merchandise is designed to be used in the restaurant or retail food service industries. The Explanatory Notes to Heading 8438, p. 1222 provide that Heading 8438 machines prepare food "whether for immediate consumption or preserving". The Explanatory Notes to Heading 8438 describe machines which can prepare food on the premises where it is sold (e.g. bakery machinery).

The "S'Blended System" Model 1100 is primarily used in the industrial preparation of food as contemplated by Heading 8438, and is classified in 8438.80.00, HTSUSA.

HOLDING:

The S'Blended System" Model 1100 is classified in 8438.80.00, HTSUSA.

Sincerely,

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