H303306

HQ H303306 January 8, 2020 CLA-2 OT:RR:CTF:EMAIN H303306 PF CATEGORY: Classification TARIFF NO.: 8479.89.94 Port Director Service Port Norfolk-Newport News U.S. Customs and Border Protection 101 E. Main Street Norfolk, VA 23510 Attn: Deborah L. Ryan, Supervisory Import Specialist Re: Protest and Application for Further Review No: 4601-2018-101775; Classification of the M&J PreShred 6000S Dear Port Director: The following is our decision as to Protest and Application for Further Review No. 4601-2018-101775, which was filed on December 4, 2018 on behalf of eFACTOR3 (“eFACTOR3” or “protestant”). The protest pertains to the classification of the M&J PreShred 6000S under the Harmonized Tariff Schedule of the United States (“HTSUS”). The subject merchandise was entered by protestant on April 30, 2018. On October 12, 2018, CBP at the Port of New York/Newark liquidated the entry under subheading 8479.89.94, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other.” On December 4, 2018, protestant filed a protest and AFR regarding the tariff classification of the subject merchandise and claiming that the correct classification of the subject merchandise should be in subheading 8479.82.00, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Mixing, kneading, crushing, grinding, screening, sifting, homogenizing, emulsifying or stirring machines.” In reaching the determination set forth below, we have taken into consideration the protest and arguments submitted by protestant and a meeting which took place on November 13, 2019. FACTS: The M&J PreShred 6000S is a stationary preshredder manufactured by Metso Denmark. The M&J PreShred 6000S is capable of processing a variety of materials including household and industrial waste, steel, reinforced concrete and rocks. The M&J PreShred 6000S is used in facilities such as plastic recycling and incineration plants, hazardous waste processing facilities, transfer stations and landfills. The M&J PreShred 6000S features a funnel for accommodating waste and a cutting table at the bottom of the funnel. The cutting table is made up of a cutting area, rotating shafts with knives, fixed lower knives that are separated by openings, bearings, and a hydraulic motor. The materials are loaded into a funnel, which are dropped inside the cutting table. A product manual of the M&J PreShred 6000S, describes the cutting table as consisting of a “welded steel frame carrying one or two heavy knife shafts, which shred the waste.” The product manual also states that the cutting table receives the material and reduces it by tearing, shredding, or cutting, depending on the type of material. The M&J PreShred 6000S features 9, 12, 14 or 16 rotating knives and 18, 24, 28, or 32 counter knives. The rotating knives are 80 mm thick and made of steel. The M&J PreShred 6000S is described by U.S. Patent No. 5,992,777. The M&J PreShred 6000S is stated to perform a “comminution process, where the material is subjected to as well cutting and tearing actions.” The patent further provides that the inclination of the cutting table and the angle of the teeth can be changed so that it creates an optimum placement during the comminution process. Moreover, the M&J PreShred 6000S will fail to function if material is packed too firmly in the funnel because the knives cannot overcome the resistance of the packed material. In that case, the M&J PreShred 6000S will redistribute the material so that the knives can penetrate the material before the comminution process continues. The patent further notes that the knives, which have a cutting edge on the upper side, can be provided with a cutting edge at the lower side such that the materials can be cut when the teeth during rotation are passing the associated lower knives in an upwards going direction. The patent for the M&J PreShred 6000S also indicates that when a piece of material has been seized by the teeth of one of the rotating upper knives, the piece of material is forced down towards the two lower knives in the opening and is stressed to cutting by especially the lower knife abutting the upper knife. The patent further states that the material is “stressed to be deformed by bending and breaking or tearing since the piece of material freely spans the opening between the two knives.” The M&J PreShred 6000S is noted to have “key advantages” which include an open cutting table, bi-directional shredding, asynchronous shredding, and automatic reversal if the knives encounter large or tough steel or cement objects. In addition, M&J PreShredders are advertised as having large knives which result in a larger shredding capacity and a pusher device is not required. Marketing materials describe the M&J PreShred 6000S as a “pre-shredder,” which is “capable of shredding large volumes of any kind of waste.” According to the protestant, preshredding occurs as an initial step in waste processing and helps to improve the separation of materials into heavy, medium or light. The M&J PreShred 6000 is noted to shred large volumes of waste and is ideal for shredding bulky or very heavy material. Waste that has been processed by a preshredder may undergo additional shredding. Protestant’s preshredders, including the M&J PreShred 6000S, is also advertised as capable of operating as a bale breaker/wire cutter. The following appears on the protestant’s website: Metso M&J Shredders are ideally suited as bale breakers for the PET and HDPE bottles recycling process. Thanks to the unique cutting table design it is possible to load whole bales with wires attached. The equipment breaks the bales, deliberates the bottles without the risk of cutting them into small pieces. This ensures that the bales are well declumped allowing a continuous flow for the downstream equipment. Meanwhile, the wires will be cut into smaller pieces and can be removed by magnets right after the bale breaking operation. Technical Highlights: • Load bales WITH wires attached – No need to cut wires before loading • Deliberates bottles without the risk of cutting them into small pieces • Continuous flow of materials for better downstream processing • Manual labor and risk to workers reduced to a minimum Applications: • PET, HDPE bottles, Recycling, AG-film recycling ISSUE: Whether the M&J PreShred 6000S is classified in subheading 8479.82.00, HTSUS, as a crushing or grinding machine or in subheading 8479.89.94, HTSUS, as an “other” machine having an individual function. LAW AND ANALYSIS: Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protests No. 3004-17-100339 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed is alleged to involve matters previously ruled upon by the Commissioner of Customs or his designee or by the Customs courts, but facts are alleged or legal arguments presented which were not considered at the time of the original ruling. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered sta

Initially, we note that the matters protested are protestable under 19 U.S.C. §1514(a) (2) as decisions on classification. The protest was timely filed, within 180 days of liquidation of the first entry. (Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2) (B) (ii), (iii) (codified as amended at 19 U.S.C. § 1514(c) (3) (2006)). Further Review of Protests No. 3004-17-100339 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed is alleged to involve matters previously ruled upon by the Commissioner of Customs or his designee or by the Customs courts, but facts are alleged or legal arguments presented which were not considered at the time of the original ruling. Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes.GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 states:For legal purposes, the classification of goods in the subheading of a heading shall be determined according to the terms of those subheadings and any related subheading notes, and mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section, chapter, and subchapter notes also apply, unl