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NY J81383




March 12, 2003

CLA-2-84:RR:NC:1:103 J81383

CATEGORY: CLASSIFICATION

TARIFF NO.: 8422.40.9180

Mr. Karl Krueger
Danzas AEI Customs Brokerage Services
29200 Northwestern Highway
Southfield, MI 48034

RE: The tariff classification of a mobile slash bundling machine from Finland

Dear Mr. Krueger:

In your letters dated November 15, 2002 and February 6, 2003 on behalf of John Deere Company you requested a tariff classification ruling.

The Timberjack model 1210B/370B energy wood bundler is a mobile machine basically consisting of a forwarder and a bundling machine. It is used in the forestry industry to bundle residual tree branches and tree tops, known as slash, which are trimmed from trees during harvesting or thinning operations. A collector head, which is mounted on a hydraulic arm located on the forwarder, picks up the slash from the ground and lifts it to the bundling machine. The bundling machine, which is mounted on a separate wheeled base attached to the rear of the forwarder, compresses the slash into a bundle approximately 3 meters in length and between .6 and .8 meter in diameter. The machine then automatically ties up the bundle by wrapping twine around it at regular intervals. The log-like bundle is removed from the forest by a separate log forwarder and then transferred to a truck for transport to a biomass power plant. The slash bundles are burned at the plant to create energy.

In your correspondence you advised that, while the bundling machine has its own transmission, hydraulics, and control system, it relies on the engine of the forwarder for power. You also stated that the rear frame of the forwarder undergoes extensive modifications to accommodate the bundler machine, and that once the forwarder and the bundler are assembled together they form a permanent, inseparable unit with a function different from that of an individual log forwarder.

You suggested that the proper classification for the forwarder/bundler may be in subheading 8436.80.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other forestry machinery: other machinery: forestry machinery. However, the function performed by this machine is not similar to the forest harvesting machinery of heading 8436. The applicable subheading for the Timberjack energy wood bundler will be 8422.40.9180, HTS, which provides for other packing or wrapping 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 646-733-3010.

Sincerely,

Robert B. Swierupski
Director,

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