8479.20.00.00 - Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 8479.20.00.00, encompasses a specific group of machinery designed for the critical processes of extracting and preparing animal or fixed vegetable or microbial fats and oils. This includes equipment utilized in the initial stages of processing raw materials to obtain these valuable substances. Examples might include oil presses, rendering machines, or other apparatus that mechanically or chemically separate fats and oils from their source materials. The focus is on the machinery's direct function in the extraction and initial preparation, rather than subsequent refinement or further processing.
While other machines in heading 8479 perform distinct functions such as public works construction (8479.10.00), wood treatment (8479.30.00.00), or rope making (8479.40.00.00), this particular subheading is narrowly defined by its application to fats and oils. It is important to distinguish this machinery from equipment designed for the extraction of other substances, or from machinery used in the subsequent refining, hydrogenation, or packaging of these fats and oils, which would likely fall under different HTS classifications. The defining characteristic is the machinery's role in the primary extraction and preparation phase of fat and oil production.
As a leaf node within the HTS structure, this category does not have further subdivisions. Therefore, classification within 8479.20.00.00 hinges directly on the goods fitting the description of machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils. Importers and exporters should carefully review the operational purpose of the machinery to ensure it aligns with this specific function, differentiating it from more general-purpose machinery or those with post-extraction processing roles.