CLA-2-84:OT:RR:NC:N1:106
Carina L. Nemier, Logistics Coordinator
ThyssenKrupp Steel Services Trading
22355 W 11 Mile Road
Southfield, MI 48033
RE: The tariff classification of furnace coils from Germany
Dear Ms. Nemier:
In your letter dated January 21, 2010 you requested a tariff classification ruling.
The item under consideration has been identified as a furnace coils used in an acetic acid cracking furnace.
The coils, similar to those found on the back of refrigerators, are fabricated from straight tubes, bends, weld rings, and loose flanges. After fabrication they are heat treated, leak tested and weld x-rayed. The flanges attach to a chemical processing unit’s piping.
Coils are used in a chemical cracking unit which changes acetic acid into ketone and water. A phosphorous process catalyst is added to the acetic acid as it enters the coil. The coil is then heated with natural gas to a temperature of 900 degrees Celsius. The combination of the catalyst and the heat causes the acetic acid to “crack” or breakdown into ketone and water which exit at the outlet ends of the coils.
The applicable subheading for the furnace coils will be 8419.90.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…plant…equipment, whether or not electrically heated…, for the treatment of materials by a process involving a change of temperature such as heating,…other than machinery or plant of a kind used for domestic purposes;...: Parts: Other: Other: Other”. The rate of duty will be 4%.
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