N079103 N0 Ruling Active

The tariff classification of Automobile Shredder/Crusher Parts from Dubai and China

Issued October 15, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.90.9496

Headings: 8479

Product description

The items in question, i.e., a hammer, grate, anvil, wall, capl and cap2, are parts designed for use in machines called “automobile shredders.” Automobile shredders are very large machines that shred, crush and generally pulverize scrap metal into small pieces. The scrap metal that goes into a shredder includes cars, appliances, structural steel and any other products with metal in them. A whole car can be put into a shredder and reduced to chunks of steel in less than one minute. The parts listed above are rough steel castings imported in a finished condition ready for immediate use in the shredder. No further machining or other work is needed on the parts. The parts vary in weight (50 lbs. up to 12,000 lbs. a piece) and shape but not in material composition (cast steel) or purpose.

CBP rationale

The applicable subheading for the Automobile Shredder/Crusher parts listed above will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other.

Full text

N079103 October 15, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496 Ms. Jackie Benkler Wantanee J. Benkler, CHB 1550 E. Higgins Rd., Suite 130 Elk Grove Village, IL 60005 RE: The tariff classification of Automobile Shredder/Crusher Parts from Dubai and China Dear Ms. Benkler: In your letter dated September 30, 2009 on behalf of your client US Shredder and Castings Group, you requested a tariff classification ruling. The items in question, i.e., a hammer, grate, anvil, wall, capl and cap2, are parts designed for use in machines called “automobile shredders.” Automobile shredders are very large machines that shred, crush and generally pulverize scrap metal into small pieces. The scrap metal that goes into a shredder includes cars, appliances, structural steel and any other products with metal in them. A whole car can be put into a shredder and reduced to chunks of steel in less than one minute. The parts listed above are rough steel castings imported in a finished condition ready for immediate use in the shredder. No further machining or other work is needed on the parts. The parts vary in weight (50 lbs. up to 12,000 lbs. a piece) and shape but not in material composition (cast steel) or purpose. The applicable subheading for the Automobile Shredder/Crusher parts listed above will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. 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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