CLA-2-84:RR:NC:1:103 E85833
Mr. Tom Martin
A.N. Deringer, Inc.
6930 Metroplex Drive
Romulus, MI 48174
RE: The tariff classification of screening and shredding machines from Germany
Dear Mr. Martin:
In your letter dated August 3, 1999 on behalf of Doppstadt of North America Inc. you requested a tariff classification ruling.
You submitted descriptive brochures on SM series drum screening machines, as well as on AK and DW series shredding machines. The SM series of drum screens is made up of five models: SM 314 Profi, SM 518 Profi, SM 518 S, SM 518 SA, and SM 718 SA. All are mobile screening machines mounted on a wheeled chassis which are used to screen a wide range of materials including compost, waste wood, bark mulch, mixed building waste, building rubble, and minerals. Screening is accomplished by means of a rotating screening drum. The material to be screened is conveyed from a hopper to the drum by a hydraulically driven belt conveyor, and the quantity of material conveyed is automatically adjusted to match the capacity of the screening drum. The drum is rotated by a single or double chain drive, and cleaned by a hydraulically powered rotating brush which presses against the drum’s entire length. A control panel monitors the unit’s operation and automatically switches the unit off in the event of a malfunction. Depending on the model, SM series screening machines can handle from 20 to 200 cubic meters of material per hour.
The AK series of shredding machines, consisting of the models AK 170, AK 300 Profi, AK 420 Profi, AK 550 Mega, AK 550 Multi, and AK 600 Multi III, are mobile shredding machines mounted on a wheeled chassis. They feature a large scale flail drum with 14 to 36 heavy, free-swinging flail holders and tips, as well as a hydraulically operated scraper floor and feeder roller. The scraper floor and feeder roller are load-controlled in order to prevent overloading, while the flail holders and tips are easily replaced when they wear out. Based on the submitted literature, these machines appear to be primarily used to shred various types of wood and wood products, such as tree branches, trunks and roots, waste wood, pallets, railway ties, and wood from building sites.
The DW series of stationary or mobile single shaft, high torque shredding machines are designed to shred organic waste, waste wood, building rubble, industrial waste, and a variety of other materials. The machines, designated as models DW 2160 Torino, DW 2560 SA, DW 3080, and DW 3080 K, utilize a slowly rotating toothed roller that shreds the material and pulls it through a hydraulically adjustable comb. The comb ensures that large pieces of material are not discharged before they are completely shredded. A rear mounted conveyor belt is used to discharge the material after shredding.
In your letter you suggested classifying all of these machines in subheading 8479.82.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: other. We agree that the SM series of screening machines are properly classifiable in subheading 8479.82.0080, HTS, and are thus free of duty.
However, shredding is not mentioned per se in the language of subheading 8479.82.00, HTS. In addition, shredding is not synonymous with crushing, grinding, or any other term of this particular subheading. Accordingly, the shredding machines cannot be classified in subheading 8479.82.0080, HTS. The applicable subheading for the AK series of wood shredding machines will be 8465.96.0040, HTS, which provides for machine tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: other: splitting, slicing or paring machines: for woodworking: other. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the DW series of shredding machines will be 8479.89.9797, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division