CLA-2-84:S:N:N1:103 898924
Mr. John Wolper
Kaerntner Group, Inc.
P.O. Box 771
Kimberton, PA 19442
RE: The tariff classification of an ice breaker from Austria
Dear Mr. Wolper:
In your letter dated June 6, 1994 you requested a tariff
classification ruling.
The Kahlbacher Ice Breaker type 600/750 is a machine designed
to remove dangerous ice sheets which can form on road surfaces,
bridges, city sidewalks or other public areas. It utilizes a
rotating unit with breaking teeth placed in a screw-shaped
staggered pattern. A hydraulic lifting and lowering device presses
the unit against the ice surface, causing the teeth to fracture the
ice in layers. The loosened ice fragments are then directed to the
side by means of a separate body plow. On thick ice layers this
operation is repeated until the surface is free of ice.
The Ice Breaker can be mounted on a truck, tractor, Unimog or
special purpose vehicle by means of a quick change mounting plate.
The rotating unit has a diameter of 600 millimeters and a working
width of 750 millimeters. It can be swung to the left or right,
then locked in place by bolts.
The applicable subheading for the Kahlbacher Ice Breaker type
600/750 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...:machinery for public works, building or the like:
other. The rate of duty will be 3.7 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