The tariff classification of a pallet breaker from Germany

N235301 December 6, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8438.50.0010 LaDonna D. Akins, Import Manager Ram International, Inc. 4664 World Parkway Circle Saint Louis, MO 63134-3114 RE: The tariff classification of a pallet breaker from Germany Dear Ms. Akins, In your letter dated November 9, 2012, you requested a tariff classification on behalf of Nestle Purina Petcare Company. The item under consideration is a “KS Pallet Breaker” (Type 489 and Type 492). As you stated in your request, the “KS Pallet Breaker” is used for pre-breaking frozen meat blocks stacked on pallets in the production of pet food. The “KS Pallet Breaker” is a series of rotating arms with offset teeth, which is designed to crumble and break up the frozen pallets of meat blocks. The applicable classification subheading for the “KS Pallet Breaker” (Type 489 and Type 492) will be 8438.50.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Machinery, not specified or included elsewhere in this chapter…Machinery for the preparation of meat or poultry…Meat and poultry packing plant machinery". The general rate of duty will be 2.8%. Duty rates are provided for your convenience and are subject to change. The text of the most recent Harmonized Tariff Schedule of the United States and the accompanying duty rates are provided on the 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 this ruling, please contact National Import Specialist Matthew Sullivan at 646-733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division