The tariff classification of slaughterhouse equipment from the Netherlands

NY 885590 MAY 25, 1993 CLA-2-84:S:N:N1:105 885590 CATEGORY: Classification TARIFF NO.: 8438.50.0010 Ms. Pam Brown Cargo U.K., Inc. 4790 Aviation Parkway Atlanta, GA 30349 RE: The tariff classification of slaughterhouse equipment from the Netherlands Dear Ms. Brown: In your letter dated April 22, 1993 on behalf of Stork RMS, Inc. you requested a tariff classification ruling. With your inquiry you submitted brochures describing pighead and beefhead deboning systems and a pig belly deboning system. This equipment will be used in slaughterhouses for the processing of beef and pork. The pighead deboning system is used to remove the meat and skin from pigheads and to manually discard the bones. The system is hydraulically driven and consists of a conveyor with head holders, a platform, a jaw bone puller, a mask scraper, a temple meat taker and a chisel station. The beefhead deboning system is used to remove the meat and skin from beefheads and to manually discard the bones. The system is hydraulically driven and consists of a conveyor with head mounters, a jaw bone puller and a scrapper unit. The pig belly deboning system is used to remove the bones from pig bellies. The system is also hydraulically driven and consists of a conveyor with clamps and two belly deboners, with each deboning one of the belly sides. The applicable subheading for all of the aforementioned systems will be 8438.50.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for the preparation of meat or poultry . The rate of duty will be 3.5 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