CLA-2-84:OT:RR:NC:N1:102
Ms. Nichol C. Bradley
Fluor Corporation
6700 Las Colinas Blvd.
Irving, Texas 75039
RE: The tariff classification of a reactor vessel.
Dear Ms. Bradley:
In your letter dated September 21, 2017 you requested a tariff classification ruling.
The article described as a single-wall, single-bottom reactor vessel that is a component specifically designed to complete a Hydrodesulfurization Fixed Bed Reactor. After being imported, various removable internal components that are separately shipped will be installed into the vessel. The internal components include a feed diffuser, a liquid distributor tray, and a quench mixing tray. Once complete, the fixed bed reactor removes sulfur impurities from feedstock using an exothermic reaction.
The applicable subheading the reactor vessel will be 8419.90.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for machinery, plant or laboratory 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 …: Other machinery, plant or equipment… Other: Parts: Other: Other. The general rate of duty will be 4 percent ad valorem.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Martinez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division