CLA-2-84:RR:NC:1:104 F88313
Mr. Gary A. Ryan
Airport Brokers Corporation
P.O. Box 68688
Seattle, WA 98168
RE: The tariff classification of floor grinding machines from Sweden.
Dear Mr. Ryan:
In your letter dated June 5, 2000 on behalf of Innovatech Products & Equipment Company of Woodinville, Washington you requested a tariff classification ruling.
Your request covers four models of floor grinding machines for which literature has been provided. The primary use of each one of these machines is to grind and polish marble, concrete, terrazzo and granite floors. All models have two wheels and are hand-directed.
The brochure describes the machines as a professional floor grinding system. You believe that heading 8509 does not apply since the machines are not used in a domestic setting. You would classify these machines under HTS subheading 8479.89.20 which provides for electromechanical appliances with self-contained electric motor: floor polishers.
The HTC 130 Edge Grinder has a 2.2 kW motor, a 130-180 mm grinding diameter and weighs 60 kg. It is prepared for wet and dry grinding and includes an 8 liter water tank. It is used for working close to walls, in corners and areas where the larger models can’t reach.
The HTC 500 is available with either a 2.2 kW or 4 kW motor. The 4 kW version is available in two versions, an inverter controlled machine with stepless adjustable speed and a soft start machine with only one speed. The single speed is widely used among rental companies. Grinding discs are easily changed. The machine can be supplied with scarifying tools or diamond tools for both rough and fine grinding. Standard equipment includes connections to dust extractor, splash guard, one extra driving belt, phase indication lamps (not for the soft start model), hour meter and protection cage. The HTC 502 and HTC504M weigh 120 kg while the HTC504F weighs 140 kg. All versions have a 17 liter water tank.
The HTC 650 is available in two versions, the soft-start with a 5.5 kW motor and the inverter controlled machine with a 7.5 kw motor. Both have 40 liter water tanks. Standard equipment is the same as for the HTC 500. The HTC650F weighs 240 kg and the HTC650M weighs 220 kg. The HTC 800 is inverter controlled and has a 7.5 kW motor and can also be supplied with scarifying or diamond tools. It has a 40 liter water tank and weighs 280 kg.
Heading 8479 provides for machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. Since these floor grinding machines are included elsewhere in chapter 84 of the HTS, classification in heading 8479 cannot be considered.
The applicable subheading for the floor grinding machines, Models HTC 130, 500, 650 and 800 will be 8464.20.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: grinding or polishing machines: other. The rate of duty will be 2 percent.
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 Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division