CLA-2-84:S:N:N1:103 866777

Ms. Catherine A. Shyan
CBC Customhouse Brokers, Inc.
P.O. Box 646
Wood Dale, IL 60191

RE: The tariff classification of an oil expeller machine from China

Dear Ms. Shyan:

In your letter dated August 27, 1991 on behalf of Insta-Pro International ST, Ltd. you requested a tariff classification ruling. The oil expeller machine will be used for the continuous extraction of vegetable oils from rape seed, peanuts, cotton seed, soya beans, coconuts, and similar oil bearing products. The machine is made of alloy steel and basically consists of a housing, worm shaft, and pressing worm screw. The oil expeller normally also includes a kettle for heating the materials prior to the pressing operation, as well as an electric motor and drive gear system. However, the kettle, motor and drive will be procured domestically and thus will not be imported.

The applicable subheading for the oil expeller machine without its kettle, motor, and drive will be 8479.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Machinery for the extraction or preparation of animal or fixed vegetable fats or oils. The rate of duty will be 3.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport