CLA-2-84:S:N:N1:103 800739
Mr. Richard J. Housman
James J. Boyle & Co.
7505 N.E. Ambassador Place, Suite B
Portland, OR 97220
RE: The tariff classification of various rubber and plastics machines from China
Dear Mr. Housman:
In your letter dated July 26, 1994 on behalf of Burda Group you requested a tariff classification ruling.
You submitted a brochure which depicts and describes the following machines:
1. X(S)M series internal mixers - these units utilize a motorized rotor, mixing chamber, and steam or cold water circulation system to plasticate and mix rubber or plastics.
2. XK series mixing mills - these roll out rubber into sheet form by passing the material into the nip between two smooth rotating cylinders, arranged horizontally, made of chilled cast iron.
3. SK series plastics mills - similar to the XK series machines, these roll out plastics into sheet form.
4. ZKC-560 grinding mill - utilizes serrated or grooved rolls to grind up used tires so that the rubber and steel can be reclaimed.
5. ZKF-480 shredder - uses serrated or grooved rolls to grind the waste pieces from the grinder into finer particles.
The applicable subheading for the X(S)M series internal mixers will be 8477.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for working rubber or plastics or for the manufacture of products from these materials. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the XK and SK series mills will be 8420.10.9040, HTS, which provides for calendering or other rolling machines for rubber and plastics. The rate of duty will be 3.7 percent ad valorem.
Finally, the applicable subheading for the grinding mill and shredder will be 8479.82.0080, HTS, which provides for other machines and mechanical appliances having individual functions...grinding machines. The rate of duty will again be 3.7 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport