CLA-2-84:OT:RR:NC:1:104
Mr. Gary Klestadt
Albatrans Inc.
149-10 183rd Street
Jamaica NY, 11413
RE: The tariff classification of a Scrap Metal Pre-Shredding Machine from the United Kingdom.
Dear Mr. Klestadt:
In your letter dated November 20, 2013 on behalf of Metpro International Ltd., you requested a tariff classification ruling.
From the information provided and Metpro International Ltd.’s website, the Metpro International Pre-Shredder Machine is designed to “tear apart” large objects such as bales, bundles, and automobiles into smaller and more uniform lengths. It is said this process allows the main shredder to operate at a more constant speed and with a lower power consumption.
The Metpro International Pre-Shredder Machine consists of two counter-rotating toothed rotors that are powered by hydraulic motors. In order to process large and more difficult materials, the Pre-Shredder features automatic reversing of the rotors along with the forward and backward motion of a floor plate. The Pre-Shredder can accept material up to 90 inches wide which allows for the large objects such as automobiles.
In your letter, you suggested classifying the Scrap Metal Pre-Shredding Machine in subheading 8479.82.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: other”. However, the Pre-Shredding Machine does not crush or grind the scrap but rather cuts or tears it into smaller pieces. Cutting and tearing are not functions encompassed by subheading 8479.82.0080, HTSUS. Thus, the machine is not classifiable in subheading 8479.82.0080, HTSUS. You also suggested classifying the Pre-Shredding Machine in subheading 8479.81.0000, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; Other machines and mechanical appliances: For treating metal, including electric wire coil-winders. Examples of processes used to treat metal include scouring, pickling, tin-plating and de-sanding. The shredding process described in this case is not similar to the aforementioned examples. In view of this fact, classification in subheading 8479.81.0000, HTSUS, would not be appropriate.
The applicable subheading for the Scrap Metal Pre-Shredding Machine will be 8479.89.9899, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other”. The rate of duty will be 2.5 percent ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Patricia O’Donnell at (646) 733-3011.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division