CLA-2-84:S:N:N1:105 885590
Ms. Pam Brown
Cargo U.K., Inc.
4790 Aviation Parkway
Atlanta, GA 30349
RE: The tariff classification of slaughterhouse equipment from the
Netherlands
Dear Ms. Brown:
In your letter dated April 22, 1993 on behalf of Stork RMS,
Inc. you requested a tariff classification ruling.
With your inquiry you submitted brochures describing pighead
and beefhead deboning systems and a pig belly deboning system.
This equipment will be used in slaughterhouses for the processing
of beef and pork.
The pighead deboning system is used to remove the meat and
skin from pigheads and to manually discard the bones. The system
is hydraulically driven and consists of a conveyor with head
holders, a platform, a jaw bone puller, a mask scraper, a temple
meat taker and a chisel station.
The beefhead deboning system is used to remove the meat and
skin from beefheads and to manually discard the bones. The system
is hydraulically driven and consists of a conveyor with head
mounters, a jaw bone puller and a scrapper unit.
The pig belly deboning system is used to remove the bones from
pig bellies. The system is also hydraulically driven and consists
of a conveyor with clamps and two belly deboners, with each
deboning one of the belly sides.
The applicable subheading for all of the aforementioned
systems will be 8438.50.0010, Harmonized Tariff Schedule of the
United States (HTS), which provides for machinery for the
preparation of meat or poultry . The rate of duty will be 3.5
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