CLA-2-84:OT:RR:NC:N1:104
Sarah Jeris
AFC International LLC
16520 S Tamiami Trl Fort Myers, FL 33908
RE: The tariff classification of mobile shredder/grinder machines from Ireland
Dear Ms. Jeris:
In your letter dated May 10, 2023, on behalf of your client, McCloskey International Ltd., you requested a tariff classification ruling.
The items in question are mobile shredder/grinder machines, models ES-250 and ESS-300. These machines operate at waste sites and process various types of waste material through a chamber, reducing the size of the material. This is accomplished by rotating shafts with “teeth” that remove material from the original bulk input by shredding, breaking, cutting, and grinding off smaller, homogeneous chunks of material that are comparable to the size of the machine’s teeth. The ES-250’s chamber can process input material using its twin shafts rotating in either direction, whereas the ESS-300 will only process input material with a single shaft moving in one direction. Both machines contain track crawlers for movement about a job site using a wired handset or wireless remote controller. The machines are for off-road use only, with a maximum speed of 3 mph.
You suggest classification of the machines as grinding machines in subheading 8479.82.0080, 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: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines; Other.” We disagree. The term grinding means reducing material to small particles or powder by crushing it. Crushing means to deform or pulverize through forceful compression, or to squeeze or force by pressure so as to alter or destroy structure or to reduce to particles by pounding or grinding. See HQ H303306 (Jan. 8, 2020). The provided materials and videos indicate that the rotating shaft’s cutting teeth reduce material input to a “certain size,” by cutting off chunks of material as dictated by the particular tooth size and the space between the cutting and shredding teeth and the stator on the chamber body. While input material is also forced against a counter tool to help reduce its size, the machines do not destroy of the structure of the input material or break down those materials into small particles or a powder; rather, the principal function of the units is to reduce the size of input material to regular pieces.
The applicable subheading for the ES-250 and ESS-300 mobile shredder/grinder machines will be subheading 8479.89.9599, 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.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division