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NY F85408




May 1, 2000

CLA-2-84:RR:NC:1:104 F85408

CATEGORY: CLASSIFICATION

TARIFF NO.: 8402.11.0000

Mr. Larry Ordet
Sandler, Travis & Rosenbserg. P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, Fl 33126-2022

RE: The tariff classification of a chemical recovery boiler from Canada

Dear Mr. Ordet:

In your letter dated March 29, 2000 on behalf of Babcock and Wilcox Canada you requested a tariff classification ruling.

The chemical recovery boiler, also known as a chemical recovery unit (“CRU”), is used in the Kraft pulping process. During this process, wood chips are cooked in a digester where heat and pressure applied to the chips along with the action of caustic chemicals (white liquor) dissolve the lignin which bonds together the individual fibers of wood. The material discharged from the digester, consisting of wood fibers (pulp), various impurities such as undissolved knots, and spent chemicals (black liquor) is known as brown stock. The brown stock is further processed through various machines, such as knotters, screens and refiners and is then pumped to a brown stock washer where water is used to separate the pulp fibers from the chemical contaminants which are also known as black liquor. For economic as well as ecological reasons, recovery of the chemicals is necessary. The black liquor, minus the pulp fibers, is sent for processing through an evaporator and then to the CRU.

The black liquor, mixed with additives, is sprayed into the furnace unit of the CRU where any remaining water is driven off and the combustible portion burned therein. The heat generated by this incineration is passed on to a boiler. Steam is generated in the boiler when heat from this process is applied on the outside of a series of tubes filled with water. The remaining non-combustible materials, i.e., the inert cooking chemicals, are modified to sodium carbonate and sodium sulfide. This dense, molten liquid (molten smelt) collects at the bottom of the furnace. The recovered chemicals must be further modified outside of the boiler so that they can be re-used in the mill.

The chemical recovery boiler in question is of the watertube variety of boilers and can be distinguished from other watertube boilers by the fact it uses spent pulping liquor instead of gas, oil or coal. The unit has a steam production exceeding 45 metric tons per hour. This steam is used to power other machinery in the mill.

The applicable subheading for the chemical recovery boiler will be 8402.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers; parts thereof: Steam or other vapor generating boilers: Watertube boilers with a steam production exceeding 45 t per hour. The rate of duty will be 5.2 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 Robert Losche at 212-637-7038.

Sincerely,

Robert B. Swierupski
Director,

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