Via the receipt and reply system to business recommendations, Dan and Dan Co., Ltd. (HCMC) proposed that the authorities guide on the identification of HS code for items of food and beverage blenders when following import procedures.

Dan and Dan Co., Ltd specializes in importing equipment and kitchen utensils for 5-star and 6-star hotels. Recently, the Company has imported food and beverage blenders as follows:

- Santos 33 food and beverage blender

- Santos 62 food and beverage mixer

- Santos 53 ice cubes crusher

The operating mechanism of these machines is that electrical motor transmits energy to the knife set through the bearing ring and socket; the knife set grinds and blends food and beverage ingredients such as ice cubes, syrups; and liquid beverages such as coffee, wine; fruits and vegetables; grains and seeds in solid, liquid, dry or wet. Raw ingredients are pushed up to the wall of the jar and back to the knife blade, and continuously ground and blended to become smooth and homogeneous. These machines are specially used for cafe shops, restaurants, hotels.

The company looked up HS codes and there are 2 codes: 85094000 – “Food grinders and mixers; fruit or vegetable juice extractors for household use” and code 84388091 – “Electrically operated machinery for industrial preparation or manufacture of food or drink”.

Dan and Dan Co., Ltd. asked, which HS code is suitable for the company's machines?

Regarding this issue, the General Department of Customs - Ministry of Finance has the following comments:

Pursuant to Circular No. 14/2015/TT-BTC dated January 30, 2015 of the Ministry of Finance providing guidance on classification of goods, and analysis for classification of goods, analysis for quality inspection, food safety inspection; Circular No. 65/2017/TT-BTC dated June 27, 2017 of the Ministry of Finance on promulgating Vietnam’s nomenclature of exports and imports;

Pursuant to Note 1, Chapter 84, description of heading 84.38, heading 85.09 in Vietnam’s nomenclature of exports and imports and refer to the detailed notes for heading 84.38, heading 85.09;

Based on the guidance of the General Department of Customs in Official Letter No. 1395/TCHQ-TXNK dated March 13, 2019 on the classification of blenders for food and beverage such as ice cubes, syrups; and liquid beverages such as coffee, alcohol; fruits and vegetables; grains and seeds in solid, liquid, dry or wet;

According to the company's description, 3 items operate under the mechanism that electrical motor transmits energy to the knife set through the bearing ring and socket; the knife set grinds and blends food and beverage ingredients such as ice cubes, syrups; and liquid beverages such as coffee, wine; fruits and vegetables; grains and seeds in solid, liquid, dry or wet. Raw ingredients are pushed up to the wall of the jar and back to the knife blade, and continuously ground and blended to become smooth and homogeneous.

The code identification for the above 3 items should be based on the purpose of use, so it is recommended that the Company base on the actual import purpose classify the items in one of the following two cases:

- In case the above 3 items are determined for household use, they shall be classified in heading 85.09 "Electro-mechanical domestic appliances, with self-contained electric motors, other than vacuum cleaners of heading 85.08”, subheading code 8509.40.00 “- Food grinders and mixers; fruit or vegetable juice extractors”.

- In case the above 3 items are determined to be used for commercial purposes, such as: for coffee shops, restaurants, and hotels, they shall be classified in heading 8438 “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”, subheading 8438.80 “- Other machinery”, subheading “- - Other”, code 8438.80.91 “- - - Electrically operated”