CLA-2-84:OT:RR:NC:1:104
Mr. Norman Lubeck, Esq
Tradewin LLC
2000 Conner Road
Hebron, KY 41048
RE: The tariff classification of a Continuous Rendering System
Dear Mr. Lubeck:
In your letter dated November 2, 2012 on behalf of your client, The Dupps Company, you requested a tariff classification ruling.
The Dupps Continuous Rendering System consists of a pump, screw conveyors and bins, grinders, cookers and /or dryers, screw presses, and process controls. The system is imported complete in one shipment. The machinery is made of alloy and stainless steel. The Rendering System is available with motors featuring horsepower ratings between 30 to 300 HP and a choice of shaft configurations. The presses feature a central drainage design for the output of the rendered oils and are available in a variety of sizes and configurations to meet every rendering application. The largest rendering application consists of a 13” shaft that increases and improves feed capability of soft, difficult-to-press materials. A compact and efficient 7” model is also available for smaller plants requiring only 1,500 pounds of pressed cake per hour. The system is used for the mechanical extraction of oil from animal, fish and agricultural products. Beef, pork and poultry by-products are turned into processed animal proteins.
The applicable subheading for the Dupps Continuous Rendering System, imported complete in one shipment as described above, will be 8479.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery for the extraction or preparation of animal or fixed vegetable fats or oils”.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division