CLA-2-84:OT:RR:NC:N1:106
Mr. Chas Watson
A.L. Swearer Company, Inc.
115 McLaughlin Rd.
Moon Township, PA 15108-3819
RE: The tariff classification of a wood chipper from Belgium.
Dear Mr. Watson:
In your letter dated May 25, 2010, you requested a tariff classification ruling on behalf of your client Eliet USA, Inc. A description and literature were submitted with your request.
The machine in question is the Eliet gas powered chipper. The machine is designed to chip branches and cuttings from trees and shrubs in such a way that it is useable as compost. The rotating blade design is intended to cut with the grain of the wood as it is inserted by the user in the machine. Holes in the base of the cylinder containing the blades only allow the chips to exit when they have reached a small enough size to pass through these holes.
You suggest that the Eliet gas powered chipper would be correctly classified as other agricultural, horticultural, forestry…machinery,…other machinery, other: other: other in 8436.80.0090 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the Explanatory Notes (EN) to the HTSUSA for heading 84.19 identify machines for chipping branches as being forestry machinery in EN (I) (H) (5). The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS.
The applicable subheading for the Eliet gas powered chipper will be 8436.80.0020, HTSUS, which provides for other…forestry,...machinery,…: other machinery, forestry machinery. The rate of duty will be free.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division