CLA-2-84:OT:RR:E:NC:N1:106
Mr. Thomas O’Donnell
Rodriguez, O’Donnell, Gonzalez & Williams, P.C.
8430 West Bryn Mawr Ave.
Suite 525
Chicago, IL 60631
RE: The tariff classification of heat exchangers from Spain.
Dear Mr. O’Donnell:
In your letter dated August 4, 2008 you requested a tariff classification ruling on behalf of your client, HRS Process Technology.
The devices in question are two heat exchange units made of stainless steel designed for use in various industries. The MX Series heat exchanger consists of a series of corrugated metal tubes within a steel shell to be used with more viscous products or a single tube design within the shell for cooling of particulate matter. The Unicus Series of heat exchangers has an outer shell around an inner tube that includes a series of scrapers that are installed around a central rod within that the tube. The scrapers reciprocating motion is designed to continuously move the matter being cooled or heated to allow improved heat transfer and increase viscosity of the contents. Both designs allow for the introduction of fluid within the casing and around the surface of the inner tube which then allows for dissipation of the inner fluid’s heat or its increase of temperature if desired.
The applicable subheading for both the MX and Unicus Series of heat exchangers will be 8419.50.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory equipment,…, for the treatment of materials by a process involving a change of temperature such as heating, …, cooling, other than machinery or plant of a kind used for domestic purposes;…: heat exchange units: other. The rate of duty will be free.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division