8419.40.00.40 - For food and beverages 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8419.40.00.40, specifically covers distilling or rectifying plant that are designed and intended for use in the food and beverage industry. These machines are utilized for processes involving the separation of components within liquids through controlled heating and cooling, thereby concentrating or purifying specific substances for consumption. Examples include stills used in the production of spirits, rectifiers for producing high-purity alcohols for beverages, and equipment for extracting flavors or essential oils from food ingredients.
This classification is distinct from its sibling category, 8419.40.00.80 ("Other"), which encompasses distilling or rectifying plant not primarily intended for food and beverage applications. Therefore, the key differentiator for this sub-heading lies in the intended end-use of the equipment within the food and drink production sectors. This distinction is crucial for accurate customs declaration, ensuring that the appropriate duty rates are applied based on the specific industry application of the machinery.
As this is a leaf node within the HTS, there are no further subcategories. Classification within 8419.40.00.40 is determined by the explicit purpose of the distilling or rectifying plant. If the machinery is not specifically manufactured or adapted for the processing of food and beverages, it would fall under the residual "Other" category at the same level.