CLA-2-84:OT:RR:NC:1:104
Ms. Gail T. Cumins
Sharretts, Paley, Carter & Blauvelt, P.C.
75 Broad Street
New York, NY 10004
RE: The tariff classification of a compost aeration system from Germany
Dear Ms. Cumins:
In your letter dated July 17, 2008 on behalf of W.L. Gore & Associates you requested a tariff classification ruling.
The Compost Cover System is a mechanized compost aeration system. Each system contains at least one mobile winding machine. Each machine weighs 20,764 pounds and features a steering system, winding drums and a hydrostatic wheel drive powered by a diesel engine. A winder can be over sixteen feet high. Winders enable a single operator to safely roll and unroll the covers by driving a giant winding drum over the windrows.
The cover fabric is a woven polyester/membrane woven polyester laminate. Each cover weighs approximately 675 lbs. The cover is imported cut to the specific configuration by which it can interface with the winder. It contains capped openings for entry and removal of the probes as well as polyester loops around the PVC seals. A belting mechanism is built into each cover to allow linkage to the winder via metal carabiners. Eleven belts, adjustable in length with a ratchet, run cross-wise across the cover.
The winders, covers, aeration channels and blowers allow for the odorless decomposition of waste by regulating and controlling the heat and oxygen necessary for micro-organisms to convert the waste into compost.
The system will be imported in various configurations, i.e., either complete in one shipment or in multiple shipments spanning more than a 10 day period. As the exact composition is unknown at this time, you have asked that we consider the following five scenarios:
Scenario
1st Shipment Contents
1st Shipment -
Approximate Percentage of a Complete System
2nd Shipment Contents
2nd Shipment -
Approximate Percentage of a Complete System
1
All components
100%
N/A
N/A
2
Aeration channels
Tubing
Blowers
Controllers
55-60%
Winders
Covers
Probes/Cables
40-45&
3
Aeration Channels
Tubing
Blowers
40-45%
Winders
Covers
Probes/Cables
Controllers
55-60%
4
Aeration Channels
Tubing
30-35%
Winders
Covers
Probes/Cables
Controllers
Blowers
65-70%
5
Separately Imported
(a) Winders
(b) Covers
(c) Aeration Channels
N/A
N/A
N/A
The applicable subheading for scenario 1/first and only shipment, scenario 4/second shipment and the separately imported winders as described above will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on the remaining scenarios. When the additional information is available, you may wish to consider resubmission of your request. We are returning any related exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The cover is described as having components incorporated in it such as fittings and ratchets. What percentage cost-wise do these additional components represent in relation to the total cost of the cover? Are the sensors built into the cover? Is the fire hose built into the cover? OR Is the fire hose a separate device inserted after the cover has been unfurled? Are the belts and ratchets in the nature of ratchet tiedowns? Do the ratchets consist of a gearwheel or linear rack with teeth? Do they contain pawls that engage the teeth? What is the material of composition of the fittings?
On page 3 of your April 23, 2008 letter, you state that “the system would be unable to perform its intended function should any of the components be eliminated”. However, your attachment numbered “15” implies that composting can be performed without the use of the cover. Also on page 12, you state that the blower and controls “constitute the essential character of the compost system”. Please explain. Can combinations, such as that described above in scenario 2/shipment 1, which consist of aeration channels, tubing, blowers and controllers (without the winders and covers) perform the aerobic composting operation on their own?
Indicate type of blower, e.g., centrifugal, axial or other. Page 3 of your April 23, 2008 letter lists “Blowers” and “Blower’s motors”. Only blowers are listed in your five scenarios. Are the motors separate from the blowers or incorporated in the blowers? If separate, provide specifications on the motors such as output in W or kW.
Is the polyurethane adhesive included in the shipment of aeration channels? If so, provide chemical breakdown.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division