CLA-2-84:S:N:N1:106 807222
Mr. John J. Marshall
"K" Line Air Service (USA) Inc.
40-A Broderick Road
Burlingame, CA 94010
RE: The tariff classification of shredding machinery from
Germany
Dear Mr. Marshall:
In your letter dated February 21, 1995, on behalf of
LandTek, you requested a tariff classification ruling.
Correspondence dated March 14, 1995 from LandTek and descriptive
literature are included in the file of this request.
The merchandise under consideration is the 300K Posch
Professional Shredder, model numbers B6, B7 and Z, along with an
optional towing hitch. The B6 and B7 models are driven by
gasoline motors while the Z model operates off the PTO shaft of a
tractor. The LandTek correspondence states that the shredders
are used for grinding garden clippings, leaves, small branch
prunings, plant prunings, end of season plantings, and the like.
These materials are placed in the top of the machine where they
are drawn in by conveyor and are fed into the shredding
compartment which consists of a 27 mallet hammer mill. The
mulched material is processed and deposited on the ground, to be
ultimately used for composting material. LandTek states that
these machines are used widely by farmers, nurseries, vineyards,
home gardeners and the like.
The applicable subheading for the Posch 300K Professional
Shredders, models B6, B7 and Z, 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.
Your inquiry does not provide enough information for us to
give a classification ruling on the optional towing hitch. Your
request for a classification ruling should include a complete
description of the article and a statement as to the uses to
which it may be put.
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