N245449 N2 Ruling Active

The tariff classification of a bio mixer from the Republic of Korea

Issued September 13, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.82.0040

Headings: 8479

Product description

The “Bio Mixer Machine 22000L with Boiler” is designed to convert bio materials such as compost/wastes into soil supplements. The process involves (1) firing up the boiler’s burner head by LPG which in turn heats the thermal oil, (2) the thermal oil circulates along the oil jacket of the mixer, (3) the continuous circulation of heated oil maintains mixer temperature in a constant range of 158F to 176F, (4) the raw materials are loaded into the mixer via the input conveyor, (5) utilizing a rotational motion, the spindles with paddles mix the raw materials for a 24 hour period and (6) at the end of the 24 hour period, the processed materials are discharged via an output conveyor. The unit will be unassembled, but complete, at time of importation. Boiler and tank are imported empty. You have requested a ruling as to the tariff classification of the mixer under the following two scenarios: (1) one with full electricity and no boiler and (2) one with an external boiler.

CBP rationale

The applicable subheading for the “Bio Mixer Machine 22000L with Boiler”, as described above in scenarios 1 and 2, will be 8479.82.0040, 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: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines”.

Full text

N245449 September 13, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.82.0040 Mr. Paul W. Essex On-Time Supply and Logistics 410 N Carroll Ave. Suite 132 Southlake, TX 76092 RE: The tariff classification of a bio mixer from the Republic of Korea Dear Mr. Essex: In your letter dated August 13, 2013 on behalf of GeoMax Technologies, you requested a tariff classification ruling. The “Bio Mixer Machine 22000L with Boiler” is designed to convert bio materials such as compost/wastes into soil supplements. The process involves (1) firing up the boiler’s burner head by LPG which in turn heats the thermal oil, (2) the thermal oil circulates along the oil jacket of the mixer, (3) the continuous circulation of heated oil maintains mixer temperature in a constant range of 158F to 176F, (4) the raw materials are loaded into the mixer via the input conveyor, (5) utilizing a rotational motion, the spindles with paddles mix the raw materials for a 24 hour period and (6) at the end of the 24 hour period, the processed materials are discharged via an output conveyor. The unit will be unassembled, but complete, at time of importation. Boiler and tank are imported empty. You have requested a ruling as to the tariff classification of the mixer under the following two scenarios: (1) one with full electricity and no boiler and (2) one with an external boiler. The applicable subheading for the “Bio Mixer Machine 22000L with Boiler”, as described above in scenarios 1 and 2, will be 8479.82.0040, 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: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines: Mixing, kneading or stirring machines”. 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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