The tariff classification of a horizontal disc mill andspare discs from Italy

NY 850964 April 6, 1990 CLA-2-84:S:N:N1:103 850964 CATEGORY: Classification TARIFF NO.: 8479.82.0080; 8479.90.8090 Mr. O. R. Staroba East West International Development Co. 945 Wilson Avenue, Unit 6 Downsview, Ontario, Canada M3K 1E8 RE: The tariff classification of a horizontal disc mill and spare discs from Italy Dear Mr. Staroba: In your letter dated March 27, 1990 you requested a tariff classification ruling. You state in your letter that the Model PO-800 horizontal disc mill will be used to grind up vulcanized rubber scrap. However, from the literature submitted with your inquiry it appears this machine can be used to mill various materials. The Model PO-800 contains two grinding discs, one stationary and one rotating, 31.5 inches in diameter. The teeth on the grinding discs are arranged concentrically and intermesh. The inner teeth on the discs are larger and stronger, and the outer teeth are smaller and more numerous. The spacing between the discs can be adjusted, even while the machine is in operation, by means of a handwheel. The material to be ground is fed to a specially designed hopper incorporated in the machine. From the hopper the material enters the circular grinding chamber. After the material has been reduced to the desired fineness, it is discharged by centrifugal force. The Model PO-800 contains a motor which is protected from overloading by an electrical control system. The applicable subheading for the PO-800 horizontal disc mill will be 8479.82.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other grinding machines. The rate of duty will be 3.7 percent ad valorem. Spare sets of discs for the mill will be classifiable in subheading 8479.90.8090, HTS, which provides for other parts of such machines. The duty rate will again be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport