CLA-2-84:S:N:N1:103 811936

Mr. Steve Agnew
Border Brokerage Co., Inc.
PO Box 3549
Blaine, WA 98231

RE: The tariff classification of a gas infra-red heater system from Canada

Dear Mr. Agnew:

In your letter dated June 19, 1995 on behalf of Measurex Devron Inc. you requested a tariff classification ruling.

Drawings and a written description of the heater system were submitted with your inquiry. The gas infra-red heater system is mounted on papermaking or coating machines to assist in the drying of continuous webs of paper or paper coatings. It is similar to the Infradry heating system which was the subject of Ruling Letter NY 836270 of Feb. 14, 1989, but utilizes gas rather than electricity to generate infra-red energy waves which penetrate the paper web and vaporize the water in the web.

The gas infra-red system contains emitter modules. The modules generate the infra-red radiation by means of the combustion of a gas/air fuel mixture which heats an emitter matrix material. Two emitter modules are mounted in an emitter frame, which can be moved into position above a paper web by a pneumatic cylinder. The system also utilizes combustion and exhaust fans, gas train assemblies to supply and mix the gas and air, and an ignition transformer. A profile manager, which incorporates a programmable logic controller, controls and monitors the ignition and combustion processes. The profile manager also contains indicators and switches for manual control of the system.

Like the Infradry system, we assume each gas infra-red heating system is custom engineered for its specific application based on the customer's requirements and the machine on which it will be utilized. The applicable subheading for a gas infra-red heater system, imported in a single shipment, designed for use with a papermaking machine will be 8419.89.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature...: Other machinery, plant or equipment: Other: For making paper pulp, paper or paperboard. The rate of duty will be 1.9 percent ad valorem. The applicable subheading for a gas infra-red heater system, imported in a single shipment, designed for use with a paper or paperboard coating machine will be 8419.89.9085, HTS, which provides for machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature...: Other machinery, plant or equipment: Other: Other: 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