CLA-2-84:RR:NC:1:103 C85148
Ms. Tammy Barfield
Coppersmith Inc.
3014 Airfreight Road, Suite 200
Houston, TX 77032
RE: The tariff classification of screw presses from Germany
Dear Ms. Barfield:
In your letter dated February 23, 1998 on behalf of N. Hunt Moore & Associates you requested a tariff classification ruling.
Your client imports screw presses which are used for the mechanical separation of oil from all common oil seeds and oil fruits. The EP series screw presses basically consist of a housing incorporating a worm shaft. The worm shaft floats freely in a cage, and is self-centered by means of the surrounding press material. A fixed throttle ring system replaces the complicated mechanical system of adjustable cake discharge choke rings. The machines are also equipped with a water-cooled planetary gear reducer flanged directly onto the press housing. Screw shaft speed can be varied by modifying the gearing ratio of the belt pulley drive.
You suggest that these screw presses may be eligible for classification in subheading 9817.00.50, HTS, a duty-free provision encompassing machinery, equipment and implements to be used for agricultural or horticultural purposes. Oil seed processing, involving the mechanical production of oil from oil seeds, is not an agricultural or horticultural activity. The processing of oil seeds into oil seed products changes an agricultural product, namely oil seeds, to another product. Consequently, it is our opinion that the screw presses do not qualify for treatment under subheading 9817.00.50, HTS.
The applicable subheading for the EP series of screw presses will be 8479.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): machinery for the extraction or preparation of animal or fixed vegetable fats or oils. The duty rate will be 0.7 percent ad valorem.
Your inquiry does not provide enough information for us to give a classification ruling on screw reclaimers. Your request for a classification ruling should include a detailed description of the use and method of operation of these articles.
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 Alan Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division