Base
N3622242026-06-26New YorkClassification

The tariff classification of a tray filler from Denmark

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a tray filler from Denmark

Ruling Text

N362224 June 26, 2026 CLA-2-84:OT:RR:NC:N1:105 CATEGORY: Classification TARIFF NO.: 8422.30.9191 Sidestra Elvi U.S. Logistics Group, Inc. 841 Fairmount Ave Elizabeth, NJ 07207 RE: The tariff classification of a tray filler from Denmark Dear Ms. Elvi: In your letter dated June 10, 2026, on behalf of your client, Blackmore Co., you requested a tariff classification ruling on plant substrate tray fillers. Descriptive literature was provided for our review. The item under consideration is described as the Ellepot 2.0 Pot Filler (also referred to as the Paper Pot 2.0), which is an industrial-scale tray-filling line designed for inside or outside greenhouse environments. The system consists of a main frame (housing a control unit), an integrated 3,000 mm tray conveyor line, a paper roll frame, a paper pulling/grabbing assembly, a pneumatic knife/sawblade cutting unit, and a soil-substrate measuring unit incorporating a telescopic tube system and mechanical stirring arm. In operation, empty cell trays up to 600x400 mm are loaded onto the conveyor belt. Plant substrate (soil mix) is fed from a companion bulk hopper/soil mixer into an entry terminal of the machine (processing up to 4 cubic meters per hour). Simultaneously, the paper feeding unit advances, cuts, and folds individual paper liners down into the tray cells utilizing an integrated funnel toolset. The telescopic tubes mechanically meter a precise volume of soil substrate into the paper-lined cells. The filled “paper pots” are then systematically fed out via the tray conveyor. While the Ellepot 2.0 Pot Filler contains numerous different components that would be classified in several different headings (such as conveyers, cutting machines, paper roll feeding machines, etc.), the principal function of the overall machine is to perform a high-volume container filling function. Therefore, in accordance with Section XVI Note 4, the applicable subheading for the Ellepot 2.0 Pot Filler will be 8422.30.9191, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Dishwashing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages; parts thereof: Machinery for filling, closing, sealing or labeling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages: Other: Other: Machinery for filling, closing, sealing, capsuling or labeling boxes, bags or similar containers: Other.” 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 Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division