A82050 A8 Ruling Active

The tariff classification of machinery for shredding and baling waste paper from Italy

Issued April 23, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8428.33.00, 8422.40.90, 8479.89.95

Headings: 8422, 8479, 8428

Product description

The waste paper machinery essentially consists of a paper shredder machine and a press-baler machine, each fed by a belt conveyor, and a control panel. The paper shredder machine is capable of hogging and shredding waste paper, boxes, books, and telephone directories, as well as bundled paper material. The press-baler is used to compress the shredded waste into a bale and wrap wire around the bale to hold it together. The press-baler can handle from 28 to 34 tons of waste per hour. The controls for all the machines are situated in a single control panel. According to your letter, the machinery will be assembled to form a complete waste paper shredding and baling system. However, due to its size the system may not be imported in a single shipment. In that situation the system cannot be classified in a single heading as a functional unit, as you have suggested. Instead, the individual machines will be separately classifiable.

CBP rationale

The applicable subheading for the belt conveyors will be 8428.33.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The applicable subheading for the paper shredder machine will be 8479.89.95, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere. the applicable subheading for the press-baler machine will be 8422.40.90, HTS, which provides for other packing or wrapping machinery: other.

Full text

NY A82050 April 23, 1996 CLA-2-84:RR:NC:1:103 A82050 CATEGORY: Classification TARIFF NO.: 8428.33.00; 8479.89.95; 8422.40.90 Mr. Carl E. Royer Fritz Companies, Inc. PO Box 2874 Champlain, NY 12919-2874 RE: The tariff classification of machinery for shredding and baling waste paper from Italy Dear Mr. Royer: In your letter dated April 2, 1996 on behalf of Les Fibres J.C. Inc. you requested a tariff classification ruling. The waste paper machinery essentially consists of a paper shredder machine and a press-baler machine, each fed by a belt conveyor, and a control panel. The paper shredder machine is capable of hogging and shredding waste paper, boxes, books, and telephone directories, as well as bundled paper material. The press-baler is used to compress the shredded waste into a bale and wrap wire around the bale to hold it together. The press-baler can handle from 28 to 34 tons of waste per hour. The controls for all the machines are situated in a single control panel. According to your letter, the machinery will be assembled to form a complete waste paper shredding and baling system. However, due to its size the system may not be imported in a single shipment. In that situation the system cannot be classified in a single heading as a functional unit, as you have suggested. Instead, the individual machines will be separately classifiable. The applicable subheading for the belt conveyors will be 8428.33.00, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other continuous-action elevators and conveyors, for goods or materials: other, belt type. The duty rate will be 1.2 percent ad valorem. The applicable subheading for the paper shredder machine will be 8479.89.95, HTS, which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere...: other machines and mechanical appliances: other: other: other. The duty rate will be 3.2 percent ad valorem. Finally, the applicable subheading for the press-baler machine will be 8422.40.90, HTS, which provides for other packing or wrapping machinery: other. The duty rate will be 2.2 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the control panel. Your request for a classification ruling should include a full and complete description of this article, as well as the functions it is capable of controlling. 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, Roger J. Silvestri Director National Commodity Specialist Division

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