8476.21.00.00 - Incorporating heating or refrigerating devices 🖩
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
HTS code 8476.21.00.00 specifically classifies automatic beverage-vending machines that incorporate either heating or refrigerating devices. These machines are designed to dispense beverages, such as sodas, juices, coffee, or hot chocolate, and their functionality relies on integrated systems to maintain the beverage at a specific temperature, either chilled or heated, before dispensing. Examples include machines that cool canned drinks or heat water for instant beverages.
This classification is distinct from its sibling category, 8476.29.00.00, which covers "Other" automatic beverage-vending machines. The key differentiator is the presence of built-in heating or refrigerating mechanisms. Machines classified under 8476.29.00.00 would therefore be those that dispense beverages at ambient temperature or rely on external means to achieve a desired temperature.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. The classification hinges on the presence of the integrated heating or refrigerating components. Therefore, the determining factor for classification under 8476.21.00.00 is whether the beverage-vending machine possesses these specific temperature-controlling features as part of its original design and function.