The tariff classification of log flaker/strander from Germany

NY I84789 August 12, 2002 CLA-2-84:RR:NC:1:104 I84789 CATEGORY: Classification TARIFF NO.: 8465.96.0040 Mr. Thomas Dopp Pallmann America Inc. 6420-A1 Rea Road Suite 335 Charlotte, NC 28277 RE: The tariff classification of log flaker/strander from Germany Dear Mr. Dopp: In your letter dated July 29, 2002 you requested a tariff classification ruling. The Model PZU Log Flaker/Strander is designed for use in the lumber panel board industry. Whole logs are fed to the unit and are reduced in size to small “flakes” (or “strands”). Wood is flaked parallel to the grain. The wood is cut into precise flakes according to the desired length, width and thickness. The controlled cutting produces flat flakes for waferboard, oriented strand board, particleboard, cement-bonded panels and reconstituted lumber. The unit consists of three major components, i.e., (1) the stationary base frame with rails, (2) the flaker housing (rotating knife-ring, horizontal clamps, flaking chamber, closing gate and main motor) which moves hydraulically through the clamped wood for each cutting stroke and (3) the stationary wood infeed system. In your letter, you state that the flaker/strander will be imported as a complete unit in one shipment but in “several pieces for shipping purposes”. The General Rules of Interpretation set forth the manner in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States (HTS). General Rule of Interpretation 2(a) states, among other things, that any reference in a heading to an article shall be taken to include a reference to that article complete or finished, entered unassembled or disassembled. Accordingly, the applicable subheading for the complete but disassembled Model PZU Log Flaker/Strander, imported in a single shipment, will be 8465.96.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard material: Other: Splitting, slicing or paring machines…For woodworking: Other. The rate of duty will be 2.4 percent ad valorem. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division