Dec. 17 CBP Bulletin Proposes to Modify, Revoke Rulings on Landfill Compactors
In the Dec. 17 issue of the CBP Customs Bulletin (Vol. 48, No. 50), CBP published a notice that proposes to modify or revoke rulings and similar treatment for the tariff classification of landfill compactors (here).
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Comments on Proposals Due Jan. 16
CBP said consideration will be given to any written comments received by Jan. 16 before taking this action. In addition, any party who has received a ruling or decision on the merchandise that is subject to the proposed revocations, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations subsequent to the effective date of the final decision in this notice.)
Proposals
CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP is also proposing to revoke or modify any treatment it has previously accorded to substantially identical transactions.
Landfill Compactors
| Item: Landfill compactors. The compactors are self-propelled machines designed to crush, compact and spread trash and garbage. The machines basically consist of an articulated frame, front and rear compaction drums with crushing teeth, a front mounted dozer blade, and an enclosed operator’s cabin. |
| Current: 8479.89.9897, 2.5% (Machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other) |
| Proposed: 8479.10.00, Free (Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Machinery for public works, building or the like) |
| Reason: CBP has stated that public works consist of (1) projects, such as highways, dams, and bridges, which are (2) financed by public funds and (3) are for use by the general public. Because the compactors are used primarily in landfills, considered a public work, the compactors can be classified as machinery for public works, said CBP. |
Proposed for modification: NY J89586 (2003) Proposed for revocation: NY N064482 (2009), NY A89554 (1996) |
| Proposed new ruling: HQ H255319 |