CLA-2-84:RR:NC:1:103 B80723
Mr. Hans-Peter Feddersen
Metalka International, Inc.
PO Box 865
Elburn, IL 60119
RE: The tariff classification of concrete forming and cutting machines from Germany
Dear Mr. Feddersen:
In your letter dated December 17, 1996 you requested a tariff classification ruling.
With your inquiry you submitted literature describing machines which form and cut concrete. The Weiler modular slide molding machine, which you refer to as a continuous slip former, is used for the in-plant production of concrete slabs, piles, lintels, beams, and similar precast concrete products. It incorporates an automatic three-stage feed hopper, concrete distribution devices, pre-compaction and compaction stages, a mobile mold in cassette form, and a vibration roller which provides individual surfacing. Another concrete forming machine, the Weiler hollow core slab extruder, is used for the continuous in-plant production of prestressed concrete hollow core slabs up to 40 centimeters in height.
The Weiler universal concrete saw is semi-automatic, electrically driven, and trolley mounted. It is intended for diagonal and longitudinal cutting of concrete slabs, beams, piles, etc. which have been produced by either of the aforementioned machines. The saw incorporates a special CNC control, and utilizes a circular saw blade 800 - 1200 millimeters in diameter. It can travel at a maximum speed of 60 meters per minute.
The applicable subheading for the Weiler modular slide molding machine and hollow core slab extruder will be 8474.80.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery for agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form: designed for use with ceramic paste, unhardened cements and plastering materials. The rate of duty will be 1.2 percent ad valorem.
The applicable subheading for the Weiler universal concrete saw will be 8464.10.0080, HTS, which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold-working glass: sawing machines: other. The rate of duty will be free.
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 212-466-5494.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division