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NY 807222




March 23, 1995

CLA-2-84:S:N:N1:106 807222

CATEGORY: CLASSIFICATION

TARIFF NO.: 8436.80.0090

Mr. John J. Marshall
"K" Line Air Service (USA) Inc.
40-A Broderick Road
Burlingame, CA 94010

RE: The tariff classification of shredding machinery from Germany

Dear Mr. Marshall:

In your letter dated February 21, 1995, on behalf of LandTek, you requested a tariff classification ruling. Correspondence dated March 14, 1995 from LandTek and descriptive literature are included in the file of this request.

The merchandise under consideration is the 300K Posch Professional Shredder, model numbers B6, B7 and Z, along with an optional towing hitch. The B6 and B7 models are driven by gasoline motors while the Z model operates off the PTO shaft of a tractor. The LandTek correspondence states that the shredders are used for grinding garden clippings, leaves, small branch prunings, plant prunings, end of season plantings, and the like. These materials are placed in the top of the machine where they are drawn in by conveyor and are fed into the shredding compartment which consists of a 27 mallet hammer mill. The mulched material is processed and deposited on the ground, to be ultimately used for composting material. LandTek states that these machines are used widely by farmers, nurseries, vineyards, home gardeners and the like.

The applicable subheading for the Posch 300K Professional Shredders, models B6, B7 and Z, will be 8436.80.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural or horticultural machinery. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the optional towing hitch. Your request for a classification ruling should include a complete description of the article and a statement as to the uses to which it may be put.

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

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