The tariff classification of a mechanical screw press oil extraction machinery line from Brazil

N359842 April 9, 2026 CLA-2:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.20.0000 Sam Gaulani Farmers Grown Peanuts LLC 132 5th Street Leesburg, GA 31763 RE: The tariff classification of a mechanical screw press oil extraction machinery line from Brazil Dear Mr. Gaulani: In your letter dated March 18, 2026, you requested a tariff classification ruling. The product in question is a mechanical screw press oil extraction machinery line, commonly referred to as an oil expeller. The machine is designed for the extraction of fixed vegetable oils from oil-bearing agricultural products, primarily peanuts, and is also capable of processing soybeans, sunflower seeds and cottonseed. It will be imported as a complete system and is intended for industrial use. The principal machinery components include a cooker with integrated heading components, feed hopper, screw shaft (worm shaft), press cage (barrel), gearbox and motor assembly, discharge outlet for oil cake, and an oil collection system. All components will be shipped together in multiple containers due to size, and are intended to be imported as a single shipment under one entry. The machine operates through a mechanical pressing (expeller) process, without the use of chemical solvents. Oil-bearing material from the cooker is introduced into a feed hopper and conveyed by a rotating screw shaft into a press cage, where increasing mechanical pressure expels oil through openings in the cage. The extracted crude oil is collected, while the residual solid material (oil cake) is discharged separately. The machine performs mechanical extraction only and does not incorporate refining, chemical extraction, or further processing of the oil. In accordance with Note 4 to Section XVI, Harmonized Tariff Schedule of the United States (HTSUS), we consider the subject oil extraction machinery line with all of its interconnected components to be a functional unit. These components contribute together to a clearly defined function, namely oil extraction of fixed vegetable oils. The applicable subheading for the mechanical screw press oil extraction machinery, imported together and entered in a single shipment under one entry, will be 8479.20.0000, HTSUS, which provides for “Machinery for the extraction or preparation of animal or fixed vegetable fats or oils.” The general rate of duty will be free. The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at arthur.purcell@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division