CLA-2-84:S:N:N1:105 858006

Mr. C.A. Gellner
CertainTeed Corp
Pipe & Plastics Group
P.O. Box 253
Sulphur, LA 70663

RE: The tariff classification of a reactor from France.

Dear Mr. Gellner:

In your letter dated October 31, 1990 you requested a tariff classification ruling.

The reactor is used to produce polyvinyl chloride by a process of addition polymerization. This polymerization results from vinyl chloride and initiator reacting under isothermal conditions. The mixing of these two substances at a maintained temperature of 122 to 158 degrees F. creates the polymer, polyvinyl chloride. The heat, which is supplied in the form of steam, is essential to the chemical reaction between the vinyl chloride and the initiator, and is not secondary to the mixing of the two ingredients. After polymerization, the reactor's contents are cooled by condensation of the steam.

The applicable subheading for the reactor 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 by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, steaming, drying, evaporating, vaporizing, condensing or cooling. The rate of duty will be 4.2 percent ad valorem.

You suggested classification under Heading 8474, which provides for machinery for mixing . . . earth, stone, ores or other mineral substances. Vinyl chloride and initiator are not mineral substances, and even if they were, since the heat treatment is, if not the primary function, at least co-equal with the mixing one, Note 2 of Chapter 84 (copy enclosed) governs. That note prescribes that when a machine or appliance answers to a description in one or more of the headings 8401 to 8424 and at the same time to one or more of the headings 8425 to 8480, it is to be classified under the appropriate heading of the former group.

We considered classification under heading 8477, which provides for machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in the chapter, but determined that heading 8419 is indeed an inclusion elsewhere in the chapter. 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

Enclosure