CLA-2-84:S:N:N1:103 812584
Mr. Salvatore F. Tedesco
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207-3198
RE: The tariff classification of furnace relining equipment from
Canada
Dear Mr. Tedesco:
In your letter dated July 20, 1995 on behalf of Gradmatic
Equipment Inc. you requested a tariff classification ruling.
Your inquiry described four articles which are used in the
installation of new linings for coreless induction furnaces,
vertical channel furnaces, arc furnaces and transfer ladles.
These articles are used in place of manual relining operations
which can be both hazardous and inefficient. The particular
items you inquired about are:
1. Rotary material feeder with auto air extractor - this
machine automatically dispenses dry refractory materials such as
silica powder into the space between the inner wall of the
furnace and a steel form placed within the furnace. It basically
consists of a revolving hopper, a screw conveyor, and a
retractable tube whose outlet is located above the gap between
the furnace wall and the steel form. The hopper and screw
conveyor, which are powered by air motors, are assembled in a
frame which rotates on a base plate at the top of the form. As
the refractory material is dispensed into the gap the auto air
extractor pierces the material with a fork. This tamping action
removes air pockets which could produce voids in the wall lining.
2. Vibrator unit with air control and oiler stand - this
machine consists of a four-legged base (three-legged for smaller
furnaces) designed to vibrate and compact the refractory material
in the gap prior to sintering, thus creating a denser and longer
lasting lining. Air vibrators are attached to each leg prior to
use and are driven from a central air cylinder which also serves
to extend the legs against the sides of the furnace form. The
air control and oil stand stores the air hoses which supply air
to the vibrators. It also contains air filters to remove
moisture from the air supply and lubricators to continuously
lubricate the functioning parts.
3. Vibrator bottom plate - a solid steel circular plate
approximately 2.5 inches thick with a lifting lug welded to it so
that it can be lowered by a hoist to the furnace bottom. The
plate is cut to the inside diameter of the furnace bottom. Two
air vibrators (usually provided by the end user) can be bolted to
the plate in order to create the vibrating action needed to
compact refractory material on the furnace bottom.
4. Furnace form - a cylindrical form, made of three-eighths
inch thick steel, shaped to fit inside the furnace to be relined.
The form is expendable and melts with the initial charge of
molten iron into the furnace. It is coated with varnish to
prevent oxidation and rusting.
The applicable subheading for the rotary material feeder
with auto air extractor and the vibrator unit with air control
and oiler stand will be 8479.89.95, Harmonized Tariff Schedule of
the United States (HTS), which provides for machines and
mechanical appliances having individual functions, not specified
or included elsewhere...other machines and mechanical appliances:
other: other: other. The rate of duty will be 3.5 percent ad
valorem.
The applicable subheading for the vibrator bottom plate and
the furnace form will be 7326.90.8590, HTS, which provides for
other articles of iron or steel, other. The rate of duty will be
5.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport