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NY 868425

Nov. 26, 1991

CLA-2-84:S:N:N1:103 868425


TARIFF NO.: 8479.89.9090

Ms. Sandra L. Haupt
C. J. Tower Inc.
128 Dearborn Street
Buffalo, NY 14207-1300

RE: The tariff classification of an oil filter crusher from Canada

Dear Ms. Haupt:

In your letter dated October 29, 1991 on behalf of Sensitive Environmental Systems Corp. you requested a tariff classification ruling.

The SESC 1-1 oil filter crusher is a wall-mounted machine used in garages, workshops, and similar establishments to crush automobile and light truck oil filters. The crushing action forces up to 95 percent of the oil from the filter and reduces the filter to 20-25 percent of its original size. The oil expelled from the filter, as well as the metal portion of the filter, can then be recycled. The SESC 1-1 consists of a steel housing 33 inches high and 10 inches in diameter, a self- lubricating steel ram which generates 10,000 pounds of force, and a safety overload air valve. The ram is operated by means of compressed air and the unit contains no electrical components. A single filter can be crushed in 3 to 7 seconds.

The applicable subheading for the SESC 1-1 oil filter crusher will be 8479.89.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere: other machines and mechanical appliances: other: other. The duty rate will be 3.7 percent ad valorem.

Goods classifiable under subheading 8479.89.9090, HTS, which have originated in the territory of Canada, will be entitled to a 1.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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.


Jean F. Maguire
Area Director
New York Seaport

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