CLA-2-84:RR:NC:1:103 K82068
Mr. Craig S. Whan
Outspoken Industries/HotRot of America
PO Box 661
Santa Barbara, CA 93102
RE: The tariff classification of a composting system from New Zealand
Dear Mr. Whan:
In your letter dated December 19, 2003 you requested a tariff classification ruling.
With your inquiry you provided a written description and photographs of the HotRot Composting System. The composting system, designated as model #1811, consists of a stainless steel U-shaped vessel 42 feet long, 7 1/2 feet wide, and 8 feet high, a vessel lid with inspection ports, an optional model FU70 feeder/loader, and an optional model 3565 bin lifter. Incorporated within the vessel is a central shaft with tines arrayed along the shaft in a helical pattern. Organic material such as food scraps, manure, and agricultural cull are loaded into one end of the vessel by the loader assembly. The central shaft and tines are slowly rotated in order to mix, aerate, and move the organic material through the vessel. The unit utilizes sensors which enable the onboard computerized controller to optimize the composting operation. After undergoing 14-20 days of natural digestion, the organic waste emerges from the vessel as compost material suitable for use as a soil amendment.
Heading 8436, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural, horticultural, forestry, poultry-keeping or bee-keeping machinery, is intended to encompass machinery of the type used on farms, in market gardens, or the like. The HotRot Composting System is described in your letter as an industrial composting system. Accordingly, it cannot be classified in subheading 8436.80.0090, HTS, as you were advised.
The applicable subheading for the HotRot Composting System, including the feeder/loader and bin lifter, imported in a single shipment, will be 8479.89.9897, 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 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division