CLA-2-84:OT:RR:NC:1:104
Ms. Ninfa Dimora-Mines
P. Mines Customs Services Inc.
P.O. Box 1197
Fort Erie, Ontario, L2A 5Y2
Canada
RE: The tariff classification of purge plug cans from Germany
Dear Ms. Dimora-Mines:
In your letter dated July 29, 2008 on behalf of Vesuvius USA Corporation you requested a tariff classification ruling.
Purge plug cans are used in steel mills, foundries and similar steel manufacturing facilities. The steel cans form the outer form/housing of purge plugs. The cans act as a form of support to the plugs in order to minimize cracking and other potential failures. A complete purge plug is designed to be installed in the bottom portion of the ladle or vessel which contains the molten metals. Components of a complete plug include the can, refractory material, gas pipe assembly and wear indicator. Gas flows through the porous or slotted refractory material into the vessel in order to create a stirring action in the molten metals. The cans, which are designated with a part number such as“PZXXXX”, are discarded once they lose their required dimensional specifications.
You refer to a recent Canada Border Services Agency decision on purge plug cans. As stated in T.D. 89-80, published in the Federal Register on August 23, 1989 (54 FR 35127), classification rulings from other Customs administrations on like merchandise are instructive only and are not binding on the United States.
You have suggested classifying the goods in either (1) subheading 8481.90.9080, Harmonized Tariff Schedule of the United States (HTSUS) which provides for other parts of taps, cocks, valves and similar appliances or (2) subheading 7326.90 which provides for other articles of iron or steel. Heading 8481 is not applicable as the goods do not incorporate valves. Heading 7326 is not applicable as the goods are more specifically provided for elsewhere in the HTSUS. The cans are identifiable parts designed for use solely with ladles used in metallurgy.
The applicable subheading for the purge plug cans will be 8454.90.0080, HTSUS, which provides for converters, ladles, ingot molds and casting machines, of a kind used in metallurgy or in metal foundries, and parts thereof: Parts…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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division