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898924 89 Ruling Active

The tariff classification of an ice breaker from Austria

Issued June 22, 1994 by U.S. Customs and Border Protection.

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89 898924 (June 22, 1994)

Tariff classification

HTS codes: 8479.10.0080

Headings: 8479

Product description

The tariff classification of an ice breaker from Austria

CBP rationale

The applicable subheading for the Kahlbacher Ice Breaker type 600/750 will be 8479.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere.

Full text

NY 898924 June 22, 1994 CLA-2-84:S:N:N1:103 898924 CATEGORY: Classification TARIFF NO.: 8479.10.0080 Mr. John Wolper Kaerntner Group, Inc. P.O. Box 771 Kimberton, PA 19442 RE: The tariff classification of an ice breaker from Austria Dear Mr. Wolper: In your letter dated June 6, 1994 you requested a tariff classification ruling. The Kahlbacher Ice Breaker type 600/750 is a machine designed to remove dangerous ice sheets which can form on road surfaces, bridges, city sidewalks or other public areas. It utilizes a rotating unit with breaking teeth placed in a screw-shaped staggered pattern. A hydraulic lifting and lowering device presses the unit against the ice surface, causing the teeth to fracture the ice in layers. The loosened ice fragments are then directed to the side by means of a separate body plow. On thick ice layers this operation is repeated until the surface is free of ice. The Ice Breaker can be mounted on a truck, tractor, Unimog or special purpose vehicle by means of a quick change mounting plate. The rotating unit has a diameter of 600 millimeters and a working width of 750 millimeters. It can be swung to the left or right, then locked in place by bolts. The applicable subheading for the Kahlbacher Ice Breaker type 600/750 will be 8479.10.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...:machinery for public works, building or the like: other. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

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