The tariff classification of a concrete block handling system from Germany

NY G86113 January 22, 2001 CLA-2-84:RR:NC:1:103 G86113 CATEGORY: Classification TARIFF NO.: 8428.90.0090 Mr. Charles E. Godfrey Aegis International 1632 Rte. 38, Suite 7 Mount Holly, NJ 08060 RE: The tariff classification of a concrete block handling system from Germany Dear Mr. Godfrey: In your letter dated December 18, 2000 on behalf of Anchor Concrete Products you requested a tariff classification ruling. Your client intends to import a Board Turner/Cuber System for use in a concrete block processing plant. In your letter you stated this system will perform the following operations: Stack the blocks in 3 or 4 layers to form a “cube” of blocks; Push the blocks together to eliminate any gaps or spaces in the cube; Lift the cube of blocks onto a conveyor which transports it to the next processing step. The applicable subheading for the Board Turner/Cuber System described above will be 8428.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other lifting, handling, loading or unloading machinery: other machinery: other: other. The rate of duty will be free. 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division