The tariff classification of disposable product maceratorsfrom Great Britain

NY 857313 Nov. 6, 1990 CLA-2-84:S:N:N1:103 857313 CATEGORY: Classification TARIFF NO.: 8479.82.0040 Mr. Roger M. Ludwig John V. Carr & Son, Inc. P.O. Box 268 Buffalo, N.Y. 14201 RE: The tariff classification of disposable product macerators from Great Britain Dear Mr. Ludwig: In your letter dated October 15, 1990 on behalf of Vernacare Corporation you requested a tariff classification ruling. PanAway disposal units are machines used in hospitals, patient care centers, and similar institutions to dispose of soiled paper products such as bedpan liners and toilet bowl covers. The disposal units consist basically of a hinged lid, a tank containing a rotating blade, and an electric motor. They are made of stainless steel and require connection to a cold water supply and a drainpipe prior to operation. To utilize a unit its tank is filled with water, the soiled paper products are dropped into the tank, and the lid is closed and locked. The unit is then started and the blade stirs the water for about two minutes. The resulting churning action of the water causes the paper products to disintegrate into fragments of pulp, resulting in an environmentally safe effluent which is automatically flushed into the sewer system at the end of the machine's operating cycle. PanAway Series 400 disposal units will hold up to four pulp products per cycle, while the smaller Series 200 units will hold two products per cycle. The applicable subheading for the PanAway disposal units will be 8479.82.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere: mixing, kneading or stirring machines. The rate of duty will 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