CLA-2-84:S:N:N1:106-801876
Mr. Richard J. Housman
James J. Boyle & Co.
371 Allerton Avenue
S. San Francisco, CA 94080
RE: The tariff classification of wood chippers from China.
Dear Mr. Housman:
In your letter dated September 1, 1994, on behalf of Tool
Barn Inc., you requested a tariff classification ruling. You
included descriptive literature with your request.
The wood chippers in question are the Industrial Wood
Chipper Model 4 and the Model 6. The Model 4 can accommodate
wood pieces up to 4 inches in diameter while the Model 6 can
handle pieces up to 6 inches in diameter. The chippers are
designed to operate through the PTO of a tractor and are intended
for use in such areas as parks, orchards, vineyards, farms, and
large estates. Wood is placed into an infeed chute where a
flywheel blade cuts the material in to one-quarter inch pieces.
The chips are discharged by the fins on the back of the flywheel
due to the blower effect of the design. The chips are frequently
used as a bedding material or as cover material.
The applicable subheading for the wood chippers will be
8436.80.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other agricultural or horticultural
machinery. The rate of duty will be free.
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