CBP Ruling E80272 — The tariff classification of a crushing machine from Japan

Tariff classification

Headings: 8479

Product description

With your inquiry you submitted a brochure on the ALP Runner Breaker series of machines. These machines will be used to crush cast iron sprues, risers, and similar scrap metal pieces which have been removed from a recently cast article. The machines feature a screening process which allows small pieces of scrap material to fall through the unit, while long or large pieces are crushed into smaller pieces by the pressure generated by a toothed jaw-like mechanism. This results in a more cost effective operation, as unnecessary breaking is eliminated. The size of the crushed pieces produced by a Runner Breaker may be adjusted by setting the occlusion of the teeth, while the breaking stroke and cycle time are controlled by a microcomputer controller. The various models have a crushing capacity ranging from 1,500 to 15,000 kilos per hour. In addition to cast iron scrap, they may also crush pieces of copper alloy, aluminum, and nonferrous castings, as well as earth and rocks, concrete, fire resistant materials, and rosin.

CBP rationale

The applicable subheading for the ALP series of Runner Breaker machines will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: other.

Full text

NY E80272 May 6, 1999 CLA-2-84:RR:NC:1:103 E80272 CATEGORY: Classification TARIFF NO.: 8479.82.0080 Mr. Edward A. Nickel Nissho Iwai American Corp. 100 Galleria Officentre, Suite 221 Southfield, MI 48034-4708 RE: The tariff classification of a crushing machine from Japan Dear Mr. Nickel: In your letter dated April 8, 1999 you requested a tariff classification ruling. With your inquiry you submitted a brochure on the ALP Runner Breaker series of machines. These machines will be used to crush cast iron sprues, risers, and similar scrap metal pieces which have been removed from a recently cast article. The machines feature a screening process which allows small pieces of scrap material to fall through the unit, while long or large pieces are crushed into smaller pieces by the pressure generated by a toothed jaw-like mechanism. This results in a more cost effective operation, as unnecessary breaking is eliminated. The size of the crushed pieces produced by a Runner Breaker may be adjusted by setting the occlusion of the teeth, while the breaking stroke and cycle time are controlled by a microcomputer controller. The various models have a crushing capacity ranging from 1,500 to 15,000 kilos per hour. In addition to cast iron scrap, they may also crush pieces of copper alloy, aluminum, and nonferrous castings, as well as earth and rocks, concrete, fire resistant materials, and rosin. The applicable subheading for the ALP series of Runner Breaker machines will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring 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 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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