United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0871563 - NY 0871749 > NY 0871738

Previous Ruling Next Ruling



NY 871738


MAR 04 1992

CLA-2-84:S:N:N1:105 871738

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.89.5075

Ms. Mary Andrews
Priority Customs Brokers
5950 Beltway 8, Suite 404
Humble, Texas 77396

RE: The tariff classification of process reactor and gas cooler from France.

Dear Ms. Andrews:

In your original letter dated November 14, 1991 and follow- up letter received February 25, 1991 you requested a tariff classification ruling on behalf of Babcock Enterprise.

The process reactor and gas cooler are an integral assembly of equipment forming part of a processing system utilized to produce liquid nitric acid from a mixture of air and ammonia. The liquefaction, however, occurs in another stage of the processing system.

A mixture of air and gaseous ammonia enters the reactor under pressure through the gas inlet and is evenly distributed over a catalyst bed. Upon contact with the catalyst a chemical reaction occurs producing nitrous gases and a large amount of heat. The increased temperature of the gases caused by the intense heat is transferred to water that is then superheated and vaporized in the cooler.

The applicable subheading for the process reactor and gas cooler will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials involving a change of temperature such as heating, other. The rate of duty will be 4.2 percent ad valorem.

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.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling