CLA-2 RR:TC:MM 959709 JAS
Port Director of Customs
2nd & Chestnut Sts.
Philadelphia, PA 19106
RE: PRD 1101-95-100725; Degassing Box; Industrial Electric Furnace, Refining Furnace, Heading 8514; Electric Resistance
Miniheater, Refractory-Lined Vessel with Lid for Removing Hydrogen Molecules from Molten Aluminum; Filtering or Purifying Machinery and Apparatus
Dear Port Director:
This is our decision on Protest 1101-95-100725, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of a degassing box, a product of
France. The entry under protest was liquidated on September 29,
1995, and this protest timely filed on November 21, 1995.
FACTS:
The merchandise in issue is the Alpur SX 3000 degassing box
for a #8 holding furnace. Also referred to as an electric
resistance miniheater and a degassing furnace, this device is a
refractory lined vessel with lid and measures 248 x 188 x 196 cm.
It is used in tandem with a melting furnace and a holding furnace
in the aluminum-refining process to remove impurities from molten
aluminum during casting operations. This last step is sometimes
optional, depending on the nature and level of impurities
present, and involves forcing argon or other inert gas into the
melt by means of a graphite shaft fastened to a cylindrical rotor
head. The gas reacts with hydrogen in the molten metal causing
earth metals and other dross materials to float to the surface
where they are removed via a cleanout hatch. The hydrogen burns
off and the gas is vented to the atmosphere. During this
operation a channel inductor maintains a constant temperature to - 2 -
keep the aluminum in a molten state. The purchase order
indicates the degassing box will be imported incomplete or
unfinished. It will include electric immersion heaters, sheathes
(graphite) and thermocouples, but will lack rotors, stators,
drive assemblies and control panel. Because the issue is not
raised on protest, we will regard the apparatus as complete or
finished for purposes of this decision.
The degassing box was entered under a provision in HTS
heading 8514 for resistance heated furnaces. You determined,
however, that the principal function of the degassing box is to
purify molten aluminum and liquidated the entry under a provision
in heading 8421 for filtering and purifying machinery and
apparatus for liquids.
The provisions under consideration are as follows:
8421 [f]iltering or purifying machinery and apparatus, for liquids or gases:
Filtering or purifying machinery and apparatus for liquids:
8421.29.00 Other
* * * *
8514 Industrial or laboratory electric...furnaces and ovens:
8514.10.00 Resistance heated furnaces and ovens
ISSUE:
Whether the principal function of this apparatus is
filtering or purifying.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 states in part
that for legal purposes, classification shall be determined
according to the terms of the headings and any relative section
or chapter notes, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6. - 3 -
In accordance with Section XVI, Note 3, HTSUS, a machine
adapted for the purpose of performing two or more complementary
or alternative functions is to be classified according to its
principal function. In this case, the degassing box performs a
purifying function appropriate to machinery and apparatus of
heading 8421, as that heading covers filters and purifiers of all
types. The degassing box is also an industrial type, electro-thermic apparatus in which relatively high temperatures are
obtained electrically. This is a function appropriate to
industrial electric furnaces of heading 8514.
In this case, submitted literature describes "a unique
process to remove impurities from molten metal..." Indeed, the
designation degassing strongly suggests a purification function.
The degassing box is not a melting furnace but, rather, is
utilized to maintain a set temperature to keep the aluminum in a
molten state while some other function is being performed. We
conclude that the degassing box performs the principal function
of purification by means of the flotation method.
HOLDING:
Under the authority of GRI 1, the Alpur SX 3000 degassing
box is provided for in heading 8421. It is classifiable in
subheading 8421.29.00, HTSUS.
The protest should be DENIED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division