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NY 813521




September 01, 1995

CLA-2-85:S:N:N1:104 813521

CATEGORY: CLASSIFICATION

TARIFF NO.: 8514.90.0000

Ms. Kim G. Price
Litespec Inc.
76 Alexander Drive
P.O. Box 13667
Research Triangle Park, NC 27709

RE: The tariff classification of parts for an electrical resistance furnace from Japan.

Dear Ms. Price:

In your letter dated July 28, 1995 you requested a tariff classification ruling.

You have provided a specification for the furnace outlining the parts and where and how they are used. The parts include an element holder, element cover, core support, holder insulator and RF electrode. Except for the copper RF electrode, all of these parts are refractory materials used as insulation parts. The element holder is described as an extender for the heater element which connects the element with a carbon bolt. The element cover shields the bolt from the heater element. The core support eliminates direct contact with the lower metal piece of the furnace body. The holder insulator is an insulating spacer used to separate the heater element bolt and the RF electrode. The RF electrode is a contact point for transfer of electricity to the resistance heater element.

The applicable subheading for the furnace parts described above will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric furnaces and ovens. The rate of duty will be 2 percent.

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
New York Seaport

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