CLA-2-84:S:N:N1:106 807114
Mr. Conrad Penfield
A. N. Deringer, Inc.
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of an oil dispenser and oil
draining tanks from Italy
Dear Penfield:
In your letter dated February 14, 1995 on behalf of R-Bec
Ltd. of Montreal, Canada you requested a tariff classification
ruling. You included descriptive literature with your request.
The articles under consideration are an air-operated oil
dispenser, model #002450, an oil extractor and draining system,
model #002590 and an oil drain unit, model #002490.
The air-operated oil dispenser contains a tank, a hand-
operated air pump with gauge, a clear view side level gauge, and
a flexible dispensing lance. The tank is filled to four-fifths
of its capacity with oil. Air is pumped in to the tank using the
hand pump at 80 PSI. It appears from the literature that the
unit does not incorporate a compressed air motor or compressed
air operated piston. This appliance is said to be used to
dispense oil into differentials, reduction gears, hydraulic
plants, and carriers.
The oil extractor and draining system is used to extract oil
from vehicles by connecting it to the dipstick tube and
extracting the used oil by suction or to drain waste oil by
gravity. The reservoir has a capacity of 90 liters, making it
possible to drain the oil from several vehicles before capacity
is reached. In suction mode, the reservoir capacity is reduced
by one-third. The tank is equipped with a clear view side gauge
for measuring the tank capacity.
The oil drain unit is used to drain oil by gravity and has a
tank capacity of 90 liters. The tank is equipped with a clear
view side gauge for measuring the tank capacity.
The applicable subheading for the air-operated oil
dispenser, model #002450, will be 8424.89.9090, Harmonized Tariff
Schedule of the United States (HTS), which provides for
mechanical appliances for projecting, dispersing or spraying
liquids or powders. The rate of duty will be 3.3 percent ad
valorem.
The applicable subheading for the oil extracting and
draining system, model #002590, and the oil drain unit, model
#002490, will be 7310.10.0050, HTS, which provides for tanks,
casks, drums, cans, boxes and similar containers, for any
material, of iron or steel, of a capacity of 50 liters or more.
The rate of duty will be free.
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