CLA-2-84:S:N:N1:105 858894
7326.90.9090,8428.90.0002, 8481.80.90
Mr. Richard Masaniello
American Energy
900 19th Street, N.W.
Washington, D.C. 20006
RE: The tariff classification of waste combustion systems from
France.
Dear Mr. Masaniello:
In your letter dated December 14, 1990 you requested a
tariff classification ruling.
The two identical combustion systems you will import from
France become parts of a solid waste resource recovery facility
that converts waste to energy. In Attachment A to your letter
you list all the components of the combustion systems to be
imported.
A combustion system includes: an oscillating combustion cell,
which is a gas or oil-fired incinerator that rolls from side to side on
a roller assembly, thereby inducing the turbulence needed for complete
combustion; an inlet hopper and duct; a sliding gate valve; hopper
valves and air dampers; a residue exhaust hood; and bulk refractory
materials. A tranquilization chamber that completely mixes the
combustion gases and is mounted on top of the cell is also included.
You suggested classification of everything under the provision for
industrial nonelectric furnaces in heading 8417. If all components
were imported in one shipment, the package would be so classified as a
functional unit. You indicate, however, that the import supply will be
delivered in three separate shipments. The functional unit concept is,
therefore, inapplicable.
The applicable subheading for the combustion cells will be
8417.80.0000, Harmonized Tariff Schedule of the United States (HTS),
which provides for other industrial furnaces, including incinerators,
nonelectric. The duty rate will be 5.7 percent ad valorem.
The subheadings, tariff description, and ad valorem rates of
duty for the other components are as follows:
Roller assemblies, cell8417.90.0000 parts of industrial
introduction cover, tran-furnaces, nonelectric quilization
chamber 5.7 %
Cell drive assembly 8483.40.9000 gears and gearing 2.5 %
Inlet hopper, residue 7326.90.9090 other articles of
exhaust hood iron or steel, other than tinplate, other 5.7 %
Introduction ram 8428.90.0002 other lifting, handling
assembly,loading or unloading machinery 2.0 %
Sliding gate valve,8481.80.90 other valves, other 3.7 %
hopper valves, air than hand operated dampers
The classification of steel duct is pending before our
Headquarters on another ruling request, and therefore, we cannot
quote a classification for it. You may want to contact National
Import Specialist Paula Ilardi later at 212-466-5476 about
Headquarters' decision.
Your inquiry does not provide enough information for us to give a
classification ruling on the bulk refractories. Your requests for
classification rulings should include a six ounce sample of each. As
stated in paragraph 4, New York Region Informational Pipeline No. 1688,
copy enclosed, ruling requests are limited to five items. The seven
refractories will, therefore, require two requests. Please resubmit
the applicable technical data included in Attachment B to the present
request with these inquiries.
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