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HQ 952663




OCTOBER 1, 1992

CLA-2:CO:R:C:M 952663 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 8406.19.10, HTSUS

Mr. Ryden Richardson, Jr.
Carmichael International Service
533 Glendale Boulevard
Los Angeles, CA 90026-5097

RE: FUJI Medium Capacity Steam Turbine; Heading 8406, HTSUS; NY Ruling 874960 Modified

Dear Mr. Richardson:

In a letter dated May 26, 1992, on behalf of Fuji Electric, you inquired as to the tariff classification of a steam turbine, electric generator, and digital control system, all imported together, as well as the control system and turbine, each imported separately.

FACTS:

The Area Director of Customs, New York Seaport, advised you by letter dated June 9, 1992 (874960), that the steam turbine generator system was classifiable in subheading 8502.30.00, HTSUS, as an electric generating set; the control system was classifiable in subheading 9032.89.60, HTSUS, as regulating and controlling instruments and apparatus; and the steam turbine was classifiable in subheading 8411.82.80, HTSUS, as a gas turbine. The rate of duty under this provision is 5 percent ad valorem. That office has now reviewed its ruling and determined that the latter classification is incorrect.

ISSUE:

Whether a steam turbine is provided for in heading 8411 or in heading 8406.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined - 2 -
according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

The turbine is in fact steam operated, that is, driven by the kinetic energy of expanding steam applied to the vanes or blades of a wheel. Steam turbines are provided for eo nomine, by name, in heading 8406.

HOLDING:

Pursuant to GRI 1, HTSUS, the steam turbine is provided for in heading 8406. Actual classification is in subheading 8406.19.10, HTSUS, a provision for other steam turbines. The column 1 rate of duty is 7.5 percent ad valorem.

Under the authority of section 177.9(d)(1), Customs Regulations, NY ruling 874960 is modified as it relates to the classification of the steam turbine. Under section 177.9(d)(2) this revocation will not be applied retroactively to NY 874960 and will not, therefore, affect past transactions under that ruling. However, for the purposes of future transactions in merchandise of this type, NY 874960 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for goods imported after the date of this decision will be classified pursuant to it. If such a situation arises, you may apply for relief from the binding effects of this decision as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division


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