CLA-2-84:OT:RR:NC:N1:105
Carlos Cardoso
Greenflow
Rua Princesa Cindazunda 65 – Lote 16.1 – Loja 4
Coimbra 3030-481
Portugal
RE: The tariff classification of the M-EBS oil and water treatment system from Portugal
Dear Mr. Cardoso:
In your eRuling request dated September 22, 2021, you requested a tariff classification ruling.
The merchandise under consideration is the Modular Emulsion Breaker System (M-EBS), which is a system designed to treat oil and water emulsions from waste collection or waste streams. The system is housed in a twenty-foot or forty-foot container, depending on the needs of the customer, and includes a heat exchanger, pump, filter, and chemical tank. The system automatically treats hydrocarbon emulsions with up to eighty percent water down to roughly two percent water. The M-EBS works in combination with two process tanks, where the emulsion can be treated and where the segregation of water and oil is performed.
In your letter, you suggest the applicable subheading for the M-EBS is 8421.29, Harmonized Tariff Schedule of the United States (HTSUS). We agree. Specifically, subheading 8421.29.0015, HTSUS, which provides for “Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Oil-separation equipment.” The rate of duty will be Free.
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 the 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division