N035901 N0 Ruling Active

The tariff classification of concrete forming machines from Japan

Issued September 8, 2008 by U.S. Customs and Border Protection.

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N0 N035901 (September 8, 2008)

Tariff classification

HTS codes: 8474.80.0010

Headings: 8474

Product description

The Tiger PS-Series produces concrete paving stones of the board-style in sizes ranging from 30 mm to 150 mm in height. These machines feature automatic mold change systems. Models vary depending on the production capacity. The PS-Series can store multiple production operating configuration parameters in its PLC memory. The Tiger TG-Series produces concrete blocks, retaining wall products and other landscape and hardscape products. These machines also feature an automatic mold change system. They can manufacture products from 40 mm and up to 300 mm in height. The TG-Series utilizes powerful variable vibrators which allow for true variable amplitude and frequency control.

CBP rationale

The applicable subheading for the Tiger PS-Series and the Tiger TG Series will be 8474.80.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other machinery… For agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form: Designed for use with ceramic paste, unhardened cements and plastering materials.

Full text

N035901 September 8, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8474.80.0010 Mr. Michael B. Marogil NNR Global Logistics USA Inc. 345 Richert Road Wooddale, IL 60191 RE: The tariff classification of concrete forming machines from Japan Dear Mr. Marogil: In your letter dated August 12, 2008, on behalf of the importer, Pathfinder Integrated Inc. you requested a tariff classification ruling. The Tiger PS-Series produces concrete paving stones of the board-style in sizes ranging from 30 mm to 150 mm in height. These machines feature automatic mold change systems. Models vary depending on the production capacity. The PS-Series can store multiple production operating configuration parameters in its PLC memory. The Tiger TG-Series produces concrete blocks, retaining wall products and other landscape and hardscape products. These machines also feature an automatic mold change system. They can manufacture products from 40 mm and up to 300 mm in height. The TG-Series utilizes powerful variable vibrators which allow for true variable amplitude and frequency control. The applicable subheading for the Tiger PS-Series and the Tiger TG Series will be 8474.80.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other machinery… For agglomerating, shaping or molding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form: Designed for use with ceramic paste, unhardened cements and plastering materials. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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