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April 2025, question 26

Classification · Classification: GRIs, notes and headings

What is the CLASSIFICATION of a chocolate production line that includes a conveyor belt, a mixer, cooling tunnel, and cutters? The entire chocolate production line will be imported unassembled in one shipment.

  1. 8208.30.0060
  2. 8428.20.0010
  3. 8438.20.0000
  4. 8479.89.9599
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CBP's answer: C. C: 8438.20.0000

Section XVI Note 4 classifies a combination of machines intended to contribute together to a clearly defined function in the heading for that function, and GRI 2(a) lets the unassembled line be classified as the complete one. The function is making chocolate, so heading 8438 applies, and 8438.20.0000 covers machinery for the manufacture of confectionery, cocoa or chocolate. A conveyor (8428), cutting tools (8208) and the residual 8479 heading are not the heading for the whole line.

intended to contribute together to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function Section XVI, Note 4
Machinery for the manufacture of confectionery, cocoa or chocolate 8438.20.0000

Search for: intended to contribute together to a clearly defined function

CBP's key cites: General Rules of Interpretation; Section XVI, Note 4; HTSUS 8438.20.0000

Question and key from CBP's April 2025 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).