CLA-2-84:S:N:N1:105 885592

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 cattle dehiders, an automatic bung opener, a horizontal bleeding conveyor, an electric stimulation system and a cattle splitter. This equipment will be used in slaughterhouses for the processing of beef and pork.

The cattle dehider is used for the downward dehiding of cattle carcasses. It is constructed of galvanized steel and consists of two hydraulically-driven lifting platforms, a stainless steel dehiding drum, hide chains, a carcass stretcher, a hydraulic drive unit and a switchpanel.

The "Gorilla" cattle dehider is designed for the top to bottom dehiding of cattle carcasses along with their heads. It has a hot dip galvanized steel frame, two hydraulically-driven lifting platforms, a stainless steel dehiding drum, hide chains, a carcass stretcher, a hydraulic drive unit and a control cabinet that houses the transformer and timer for the carcass electrode.

The "Senior" cattle dehider is also designed for the top to bottom dehiding of cattle carcasses as well as their heads. It consists of a hot dip galvanized steel frame, two hydraulically driven lifting platforms, a lifting fork, an anchor column, a stainless steel dehiding drum, hide chains, a dressing rail, a hydraulic drive unit and a control cabinet. The automatic bung opener is used to cut loose the fat end of pig carcasses, removing muscles and part of the small intestines. It is constructed of stainless steel and contains a built-in drill. The bung opener is suspended overhead and runs synchronusly with a slaughtering conveyor.

The horizontal bleeder is a stainless steel framed slat conveyor used for conveying hogs or sows leaving the automatic stunner while manual sticking and bleeding occurs. It incorporates two troughs for the separate collection of blood and urine. The "NES" electric stimulation system is designed to accelerate ageing in cattle by dispelling muscular energy, accelerating rigor mortis and decreasing the ph of the meat. It consists of a conveyor with a built-in isolated track section, which serves as the upper electrode, and a conductor facility at the height of the neck region of the carcass, an electronic stimulation box, a safety key switch, an indicating panel and special wiring between the stimulation box and conduction electrodes.

The "Damocles" automatic cattlesplitter is used to saw cattle carcasses into two parts starting from the center backbone. The cattlesplitter is made of various grades of steel and consists of a suspended top frame, chains, a saw with a frame, carriage and back guide, a hydraulic unit, sterilizing water and rinsing supply connections and a control cabinet. The applicable subheading for the dehiders, bung opener, stimulation system and cattle splitter 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.

The applicable subheading for the horizontal bleeder will be 8428.39.0000, HTS, which provides for other lifting, handling, or loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other. The rate of duty will be 2 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