Promotion of a closed-loop supply chain requires disassembly systems that recycle end-of-life (EOL) assembled products. To operate the recycling disassembly system, parts selection is environmentally and economically carried out with non-destructive or destructive disassembly, and the recycling rate of the whole EOL product is determined. As the number of disassembled parts increases, the recycling rate basically increases. However, the labor cost also increases and brings lower profit, which is the difference between the recovered material prices and the disassembly costs. On the other hand, since the precedence relationships among disassembly tasks of the product also change with the parts selections, it is also required to optimize allocation of the tasks in designing a disassembly line. In addition, because information is required for such a design, the recycling rate, profit of each part and disassembly task times take precedence among the disassembly tasks. However, it is difficult to obtain that information in advance before collecting the actual EOL product. This study proposes and analyzes an optimal disassembly system design using integer programming with the environmental and economic parts selection (Igarashi et al., 2013), which harmonizes the recycling rate and profit using recyclability evaluation method (REM) developed by Hitachi, Ltd. The first stage involves optimization of environmental and economic parts selection with integer programming with ${varepsilon}$ constraint, and the second stage involves optimization of the line balancing with integer programming in terms of minimizing the number of stations. The first and second stages are generally and mathematically formulized, and the relationships between them are analyzed in the cases of cell phones, computers and cleaners.