CLA-2-84:OT:RR:NC:N1:105
Cecelia Rothrock
Crane Worldwide Logistics LLC
1500 Ranking Road
Houston, TX 77073
RE: The tariff classification of chevron vane assemblies from China
Dear Ms. Rothrock:
In your letter dated August 29, 2018, on behalf of Thermal Engineering International, Inc., you requested a tariff classification ruling.
Your request concerns the classification of unassembled chevron vane assemblies, intended for use in moisture separator reheater (MSR) vessels. The chevron vanes are composed of stainless steel, and are shaped into a series of alternate ridges and grooves (resembling a series of chevrons, hence the name). The configuration of a given chevron vane assembly will vary depending on the specifications of the equipment into which the assembly will be incorporated.
Per the information provided, the chevron vane assemblies are designed to be installed in an MSR, and are positioned along the path through which wet steam flows. As the wet steam passes through the vane array, the gaps and pockets between the vanes cause denser moisture particles to separate from the gaseous steam. The chevron vane assemblies remove moisture from the steam, in effect turning wet steam into dry steam.
In your letter, you suggest the chevron vane assembly be classified under subheading 8419.90.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, oven sand other equipment of heading 8514),for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; Parts; Part of a heat exchanger.
“Parts” are classified in accordance with Note 2 to Section XVI which states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 8484, 8544, 8545, 8546 or 8547) are to be classified according to the following rules:
(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8487, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings.
As noted above, the chevron vane assembly functions as an apparatus that serves to separate moisture particles from gas (in this case steam), an operation described in Harmonized System Explanatory Note (II)(B) to Heading 8421. The chevron vane assemblies would thus be considered, for classification purposes, filtering or purifying apparatus for gases. Consequently, in accordance with Note 2(a) to Section XVI, the chevron vane assembly would not classified as a part of a heat exchanger within HTSUS subheading 8419.90.3000
The applicable subheading for the chevron vane assemblies will be 8421.39.8090, HTSUS, which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Other. The general rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8421.39.8090, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8421.39.8090, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division