The tariff classification of winemaking machinery from Slovenia

N362451 July 6, 2026 CLA-2-84:N1:118 CATEGORY: Classification TARIFF NO.: 8438.80.0000 Raffaele Natale American Shipping Co. Inc. 250 Moonachie Road Moonachie, NJ 07074 RE: The tariff classification of winemaking machinery from Slovenia Dear Mr. Natale: In your letter dated June 19, 2026, on behalf of your client, Prospero Equipment Corp., you requested a tariff classification ruling. The merchandise under consideration is described as a complete pump-over system for tannin and aroma extraction (model: FWXU 4400/1164 D1150 H4200 0/ATM V2). The system is designed for commercial and industrial winemaking operations during red wine fermentation. A pump is used to impel fermenting juice from the bottom of a fermenting tank and spray it over the solid grape skins floating at the top, ensuring maximum extraction of color, flavor, and tannins. The imported system includes the following interconnected components: Stainless steel fermentation tank vessel. Flexible impeller electric pump – permanently mounted and integrated into the tank structure. Stainless steel suction/discharge piping – connects the pump inlet to the tank lower drain port and the pump outlet to the sparger at the top of the tank. Stainless steel sparger (cap distributor/rosette) – installed at the top interior of the tank. Pump motor electrical connection and switch – includes the electrical connection point and basic on/off control for the pump motor, integrated into the tank assembly. Dimple jacket (double-wall thermal jacket) – welded to the exterior of the tank. Legs/support frame – stainless steel legs that support the tank at working height. Valves and fittings – butterfly valves, sample ports, pressure/vacuum relief valve, manway hatch, racking port, and drain valve. You have stated that all the components will be present at the time of importation. However, they will be imported disassembled for transportation and logistical purposes. In your submission, you propose that the complete system is classified within subheading 8435.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for presses, crushers and similar machinery, used in the manufacture of wine, cider, fruit juices or similar beverages. We disagree. The term “similar machinery” in this heading is legally interpreted to mean machinery that performs a function analogous to pressing or crushing (i.e., extracting juice from raw fruit by mechanical force, or mashing grapes). A pump-over system does not crush grapes or press juice out of fruit. It circulates liquid over a floating skin cap during fermentation. As the system does not share a similar mechanical function with a press or a crusher, it cannot legally be classified within Heading 8435, HTSUS. Note 4 to Section XVI of the HTSUS, describes a functional unit as a machine or combination of machines consisting of individual components (whether separate or interconnected by piping, transmission devices, electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85. The whole then falls to be classified in the heading appropriate to that function. The pump-over system meets this description, with the clearly defined function of commercial and industrial winemaking. The applicable subheading for the complete pump-over system for tannin and aroma extraction (model: FWXU 4400/1164 D1150 H4200 0/ATM V2) will be 8438.80.0000, HTSUS, which provides for Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils; parts thereof: Other machinery. 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division