The tariff classification of landfill compactors from Finland

NY J89586 October 28, 2003 CLA-2-84:RR:NC:1:103 J89586 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. K. Turkia Kaltek, Inc. PO Box 88390 Atlanta, GA 30356 RE: The tariff classification of landfill compactors from Finland Dear Mr. Turkia: In your letter dated October 1, 2003 on behalf of Tanacorp Ltd. you requested a tariff classification ruling. The Tana G series landfill compactors are self-propelled machines designed to crush, compact and spread trash and garbage. The machines basically consist of an articulated frame, front and rear compaction drums with crushing teeth, a front mounted dozer blade, and an enclosed operator’s cabin. The compaction drums are 2660 or 3800 millimeters in width, while the dozer blade may be 3650, 4500 or 5000 millimeters wide. The pyramid shaped crushing teeth are made of wear resistant steel, are 200 millimeters in length, and are kept clean by adjustable scraper bars. The compactors utilize hydrostatic drives and are powered by engines generating from 290 horsepower to 540 horsepower. Depending on the particular model, the G series compactors weigh from 29,000 to 50,000 kilograms and produce a crushing force of 142 to 245 kiloNewtons. You suggested classifying these machines in subheading 8430.50.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other moving, grading, leveling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores….: other machinery, self-propelled: other. Subheading 8430.50.5000 encompasses machines for “attacking” the earth’s crust (for example, for cutting and breaking down rock, earth, coal, etc.) or for preparing or compacting the terrain (for example, scraping, leveling, grading, tamping or rolling). The landfill compactors do not crush rock or earth, nor do they level, grade or tamp these materials. Thus these machines are not classifiable in subheading 8430.50.5000, HTS. The applicable subheading for the Tana G series landfill compactors will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 2.5 percent ad valorem. 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 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division