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 September 15, 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.
Two aeration channels for each windrow are installed in poured-in concrete or asphalt floor trenches. These channels are composed of one meter long u-shaped high grade high density polyethylene (HDPE/PP) channels with cast iron perforated lids. The holes in the lids are selectively plugged with plastic caps. The trenches are connected to a 1.6 meter Y tube which connects to 2.5 meters of PVC tubing that links to each windrow’s blower. The Y tube is a fitting that separates the air stream exiting the blower into the two ducts connected to the aeration channels. The fitting is made of high density polyethylene (HDPE).
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
Classifications were provided for scenario 1/first and only shipment, scenario 4/second shipment and the separately imported winders in scenario 5/first shipment/item (a) in NY ruling N033757 dated August 19, 2008. The classifications of the balance of the scenarios outlined in the above table will be addressed in this ruling.
The applicable subheading for scenario 2/first and second shipments and scenario 3/second shipment as shown 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.
The applicable subheading for the blowers listed in scenario 3/first shipment will be 8414.59.60, HTSUS, which provides for Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Fans: Other: Other: Other…Other. The rate of duty will be 2.3 percent ad valorem.
The applicable subheading for aeration channels listed in scenario 3/first shipment, scenario 4/first shipment and scenario 5/first shipment/item (c) will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other. The rate of duty will be free.
The applicable subheading for the covers listed in scenario 5/first shipment/item (b) will be 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other. The rate of duty will be free.
The applicable subheading for the PVC tubing listed in scenario 3/first shipment and scenario 4/first shipment will be 3917.23.0000, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges), of plastics: tubes, pipes and hoses, rigid: of polymers of vinyl chloride. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the HDPE Y tube fitting listed in scenario 3/first shipment and scenario 4/first shipment will be 3917.40.0090, HTSUS, which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics: fittings…other. The rate of duty will be 5.3 percent ad valorem.
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