CLA-2-84:S:N:N1:103 849386

Mr. Roger Laurano
Inducon Development Corp.
1025 Mt. Kemble Ave.
Morristown, N.J. 07960

RE: The tariff classification of refuse treatment equipment from Japan

Dear Mr. Laurano:

In your letter dated January 26, 1990 you requested a tariff classification ruling.

You inquiry concerns refuse treatment equipment, used in municipal waste treatment plants, for resource recovery and compacting non-combustible refuse. Compacting the refuse greatly reduces its volume and thus serves to extend the life of municipal landfills. You inquired about the following specific machines:

1. Bagbreaker - bags containing refuse are broken open so that the refuse can be arranged into a single layer.

2. Magnetic classifier - recoverable metals are classified out of the refuse for later compaction.

3. Horizontal press - the remaining refuse is fed into the press where it is compressed and formed into standard blocks. In addition, electric appliances, wood furniture, and even automobiles can be charged directly into the press.

4. Packing machine - the refuse blocks are wrapped with steel bands to prevent the blocks from disintegrating.

The applicable subheading for the functional unit consisting of the bagbreaker, magnetic classifier, and horizontal press, imported in a single shipment, will be 8479.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machinery for public works, building or the like. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the packing machine will be 8422.40.9040, HTS, which provides for other packing or wrapping machinery: strapping machines. The rate of duty will be 3.6 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