NY 871738
MAR 04 1992
CLA-2-84:S:N:N1:105 871738
Ms. Mary Andrews
Priority Customs Brokers
5950 Beltway 8, Suite 404
Humble, Texas 77396
RE: The tariff classification of process reactor and gas cooler
from France.
Dear Ms. Andrews:
In your original letter dated November 14, 1991 and follow-
up letter received February 25, 1991 you requested a tariff
classification ruling on behalf of Babcock Enterprise.
The process reactor and gas cooler are an integral assembly
of equipment forming part of a processing system utilized to
produce liquid nitric acid from a mixture of air and ammonia.
The liquefaction, however, occurs in another stage of the
processing system.
A mixture of air and gaseous ammonia enters the reactor
under pressure through the gas inlet and is evenly distributed
over a catalyst bed. Upon contact with the catalyst a chemical
reaction occurs producing nitrous gases and a large amount of
heat. The increased temperature of the gases caused by the
intense heat is transferred to water that is then superheated and
vaporized in the cooler.
The applicable subheading for the process reactor and gas
cooler 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 involving a
change of temperature such as heating, other. The rate of duty
will be 4.2 percent ad valorem.
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