NY 862432
MAY 03 1991
CLA-2-84:S:N:N1:105 862432
Mr. James P. Moskosky
Aegis Reclamation of Ohio, Inc.
1206 North Main, Suite #106
North Canton, Ohio 44720
RE: The tariff classification of the Vaxon Process from England.
Dear Mr. Moskosky:
In your letter dated April 8, 1991 you requested a tariff
classification ruling.
The Vaxon Process is an automated operation for refining
used or waste oils by a vacuum distillation process into oils
with the same specification as new oils. The process is carried
out in three main distillation stages or modules, followed by a
fourth finishing stage where the distillate from stage three is
clay treated and steamed to remove impurities and stabilize the
oil. Temperature is increased at each stage of processing,
thereby generating different percentages and types of refined
petroleum products. The entire operation is controlled by a
panel that incorporates full instrumentation with LED digital
displays and mimic flow diagrams, together with lights and alarm
circuits. An integrated micropressor continuously records
operating conditions.
The applicable subheading for the Vaxon Process will be
8419.40.0080, Harmonized Tariff Schedule of the United States
(HTS), which provides for machinery, plant or laboratory
equipment for the treatment of materials by a process involving a
change of temperature: distilling or rectifying plant. The rate
of duty will be 4.2 percent ad valorem. The applicable
subheading for the control panel, if imported separately, will be
9032.89.6030 HTS, which provides for other automatic regulating
or controlling instruments or apparatus, other, other. The rate
of duty will be 4.9 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