The tariff classification of ice resurfacing and edging machinery from Canada

NY B86772 July 17, 1997 CLA-2-84:RR:NC:1:103 B86772 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Ms. Marcella Jacobs A.N. Deringer, Inc. 1904 Poplar Street Port Huron, MI 48060 RE: The tariff classification of ice resurfacing and edging machinery from Canada Dear Ms. Jacobs: In your letter dated June 11, 1997 on behalf of Becker Arena Products, Inc. you requested a tariff classification ruling. The Olympia ice resurfacer is a four-wheeled, self-propelled machine used to recondition the ice surface of an ice rink. It basically consists of a chassis containing water and snow tanks, an engine, and a rear-mounted driver's seat. The machine utilizes a blade to scrape the surface of the ice, thus cleaning the ice and removing surface imperfections. It then applies a thin layer of water onto the ice, which freezes to form a new, smooth ice surface. The Olympia ice resurfacer is powered by a gas engine and is available in three models which are capable of holding 125 or 167 gallons of water. The Champion ice resurfacer is a tractor-pulled model which mounts to any three point trailer hitch. Like the Olympia, it scrapes, cleans, and resurfaces the ice. It features aluminum water and snow tanks, and galvanized steel flood pipes. The Champion is 82.5 inches wide, 43 inches long, 67 inches high, and weighs 1200 pounds. It can hold 90 gallons of water. The Easy Rolling ice edger is used to eliminate ice buildup along the ice rink's boards. The unit features a wheeled chassis and a handle so that it can be manually pushed along the ice. It utilizes carbide-tipped blades powered by a six horsepower engine to edge an ice area 14 inches wide and up to one-half inch deep. Depth can be set "on-the-fly" from a simple control mounted on the handle. The Easy Rolling edger weighs 150 pounds. The applicable tariff provision for the Olympia and Champion ice resurfacers, and the Easy Rolling ice edger, will be 8479.89.9797, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other: other. The general rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division