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NY C85736

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April 1, 1998

CLA-2-84:RR:NC:MM:106 C85736

CATEGORY: CLASSIFICATION

TARIFF NO.: 8419.90.8080

Mr. Robert Garcia
R.W. Smith & Co., Inc.
P.O. Box 60587 AMF
Houston, Texas 77205-0587

RE: The tariff classification of steel plates for a coking drum from Japan.

Dear Mr. Garcia:

In your letter dated March 2, 1998, as a follow-up to previous requests, on behalf of I.P.S. Services, Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.

The subject pre-fabricated steel plates are used to construct complete coke drums. The plates are assembled into complete shell rings in the United States and serve as covers for the completed coke drum. The complete coke drum, or decoking vessel, is used in the crude oil refining industry for the fractionating of petroleum, a high temperature rectifying process.

The applicable subheading for the steel plates for a coke drum will be 8419.90.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating, rectifying, other than machinery or plant of a kind used for domestic purposes; parts: other... other. The rate of duty will be 4 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Patrick J. Wholey at 212-466-5668.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 8419.90.80 - Parts of machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature, nesi