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NY M83400

June 5, 2006

CLA-2-84:RR:NC:1:104 M83400


TARIFF NO.: 8477.59.8000

Ms. Brigitte O’Neill
800 Devon Avenue
Elk Grove, IL 60007

RE: The tariff classification of a Styrofoam densifier machine from the United Kingdom

Dear Ms. O’Neill:

In your letter dated May 4, 2006 on behalf of VIM Recyclers you requested a tariff classification ruling.

The densifier, designated as model PCD300, is used in the recycling of Styrofoam. The PCD300 produces Styrofoam chips/pebbles which are suitable for reuse as raw material in an extrusion process. The PCD300 itself is one self-contained machine. During a telephone conversation with a member of my staff, you confirmed that the entire machine together with its materials handling fan will be imported in one shipment. The optional bagging device is not being imported.

Styrofoam is fed into the PCD300 where a series of four interlocking shafts with prongs break the material into manageable pieces (up to approximately 50 mm in size). No material is ground in the machine. Material is then passed through a screen, i.e., a metal plate with slits. This screen (1) ensures the maximum piece size that will pass onto the conveyor and (2) acts as a regulated feed mechanism for the conveyor. Material remains in the breaker until it has been broken into small enough pieces to pass through the screen. The conveyor belt carries the material into the Specific Radiant Wavelength (“SRW”) tunnel where the air within the Styrofoam is collapsed. The PCD300 also contains an activated carbon filter to ensure that no harmful emissions reach the atmosphere. Material exiting the PCD300 is goes to the materials handling fan which ensures that the material is cooled. Also, upon hitting the fins of the fan, any larger Styrofoam “chips”/”pebbles” will be broken up further.

Imported merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation. General Rule of Interpretation 1 states in part that, for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Note 4 to Section XVI of the HTSUS states:

Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute to a clearly defined function covered by one of the headings in chapter 84 or chapter 85, then the whole falls to be classified in the heading appropriate to that function.

The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding, and therefore not dispositive, the ENs provide a commentary on the scope of the section and chapter notes of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the Notes should always be consulted. See T.D. 89-80. In discussing Note 4 to Section XVI, the ENs state:

For the purposes of this Note, the expression “intended to contribute together to a clearly defined function” covers only machines and combinations of machines essential to the performance of the function specific to the functional unit as a whole, and thus excludes machines or appliances fulfilling auxiliary functions and which do not contribute to the function of the whole.

The materials handling fan is not considered to be performing an auxiliary function. It is contributing to the function of forming plastics as performed by the densifier machine. The optional bagging device would be performing an auxiliary function, i.e., bagging, and would not be contributing to the function of forming plastics. Accordingly, it would be separately classified. However, as stated above, you indicated that the bagger is not being imported.

The PCD300 densifier machine together with its materials handling fan described above form a functional unit whose function is the forming of plastics. Accordingly, the applicable subheading for the PCD300 densifier machine together with its materials handling fan, imported in a single shipment, will be 8477.59.8000, HTSUS, which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere (in chapter 84): other machinery for molding or otherwise forming: other: other. The rate of duty will be 3.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia O’Donnell at 646-733-3011.


Robert B. Swierupski

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