CLA-2-84:OT:RR:NC:N1:104
Mr. Kevin Jeong
CV International
795 Atlanta South Parkway
Suite 500
Atlanta, GA 30349
RE: The tariff classification of an Extruder & Conical Screw from Germany
Dear Mr. Jeong:
In your letter dated July 7, 2016, on behalf of your client Avgol America Inc., you requested a tariff classification ruling.
The recycling extruder imported together with its conical screw are part of the Sikoplast edge trim recycling line, Model Sikorex 70. The recycling extruder works on nonwovens and PE/PP film material. Two independent working draw-in-devices are mounted at the extruder where plastic film and film edge trim are shredded directly into the extruder feed section where the material is compressed and melted. The melt is fed back to the production process where it is injected into the production extruder of the nonwoven line. Connected to the extruder is a conical screw with a length of approximately 2100mm. When the material enters the extruder , the screw is turned to keep the material moving through the extruder.
In your original submission dated April 26, 2016, you suggested that the goods be classified under subheading 8449.00.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats; parts thereof: Other”. As justification for this suggestion, you state that this extruder and screw will be used as components for a new nonwovens manufacturing line. While the extruder and screw may be components of a nonwovens manufacturing line, it is well-established that articles are classified in the condition as imported. Here, the imported goods’ individual function is to process the plastic waste trim by compression, melting and extrusion with the aid of the conical screw, not the manufacture or finishing of nonwovens in the piece or in shapes. Thus, in this office’s opinion, classification under subheading 8449.00.5000, HTSUS, would not be appropriate.
The applicable subheading for the Extruder and the Conical Screw will be 8477.20.0065, 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 this chapter; parts thereof: Extruders. Of a type used for processing thermoplastics: Other. Including multiple screw: With a screw size 6.4 cm or greater”. 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division