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NY 807114

March 1, 1995

CLA-2-84:S:N:N1:106 807114


TARIFF NO.: 8424.89.9090; 7310.10.0050

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.


Jean F. Maguire
Area Director

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