CLA-2-84:OT:RR:E:NC:1:120
Mr. Kent N. Kirkham
Westinghouse Electric Company
4350 Northern Pike
Monroeville, PA 15146
RE: The tariff classification of condenser tube bundle modules and condenser water chambers from Japan.
Dear Mr. Kirkham:
In your letter dated June 24, 2008 you requested a tariff classification ruling.
Under consideration are condenser tube bundle modules and condenser water chambers for use in a boiling water reactor nuclear power plant. The condenser is a key component in the closed-loop system that transfers energy from the reactor to the turbine, in support of generating electricity. The condenser’s primary function is to take steam exhaust from the main turbine and return it to a liquid form (condensate). The condensate is preheated and recirculated back into the reactor pressure vessel, where energy in the form of heat is added to convert the condensate back to steam. The steam is delivered to the turbine, and the cycle is repeated.
The tube bundle modules are comprised of two titanium tube sheets and approximately 4000 titanium tubes. The tube bundles utilize carbon or low alloy steel tube support plates and support structure. You state that each tube bundle module is approximately 50 feet long, 11.5 feet wide at the base, 8.5 feet wide at the top and approximately 12 feet high, and that the diameter of the titanium tubes will be approximately 1.25 inches.
Three types of water chambers, namely left hand intermediate water boxes, right hand intermediate water boxes, and a center intermediate water box, will be imported. These chambers are for the mixing and redirecting of water from one tube bundle module to the next. Each water box is made of carbon or low alloy steel, and do not contain any mechanical components. You state that the left hand/right hand intermediate water boxes are approximately 6 feet long, 10 feet 11 inches wide at the base and 26 feet 2 inches high. You also state that the center intermediate water box is approximately 6 feet long, 10 feet 2 inches at the base, and 26 feet 2 inches high.
In your ruling request you suggest that the condenser tube bundle modules should be classified as 8404.90.0000, as parts of condensers. However, applying the rationale detailed in Ruling HQ 967390, finned tube bundles are the very components in which the actual function of a condenser is performed, i.e., condensing exhaust steam from a turbine into a liquid. The tube bundles have the essential character of a condenser. Therefore, classification under 8404.90.0000 is precluded.
The applicable subheading for the condenser tube bundles will be 8404.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[C]ondensers for steam or other vapor power units…: Condensers for steam or other vapor power units.” The rate of duty will be 5.6 percent.
The applicable subheading for the condenser water chambers will be 8404.90.0000, HTSUS, which provides for “[C]ondensers for steam or other vapor power units; parts thereof: Parts.” The rate of duty will be 3.5 percent.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Denise Faingar at 646-733-3010.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division