CLA-2-84:RR:NC:1:103 C87389

Mr. Jim Wickstead
PBB Global Logistics
434 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of a fluorescent light tube crusher from Canada

Dear Mr. Wickstead:

In your letter dated April 28, 1998 on behalf of Environmental Disposal Concepts, Inc. you requested a tariff classification ruling.

The Bulb Eater is a self-contained portable spent fluorescent light tube crushing machine intended for use in educational institutions, hospitals, residential complexes, and office buildings, as well as at manufacturing, commercial and industrial sites. It is designed to separate the crushed glass and metal fragments of burned-out tubes from their chemical components in an environmentally safe manner. The fragments are collected in heavy duty replaceable plastic bags, while exposure to the tube's phosphorus dust and mercury vapor is eliminated by a built-in carbon absorption system and particle filter. The article also features a heavy-duty fan cooled motor, specially designed pulverizing unit, an interlocked electrical circuit with automatic shutoff, and an impact resistant plastic housing. A Bulb Eater fragment collection bag can hold up to a maximum of 60 crushed fluorescent tubes.

The applicable subheading for the Bulb Eater will be 8479.82.0080, 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: ...crushing...machines. The rate of duty will be 0.7 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 212-466-5494.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division