CLA-2-84:S:N:N1:105 852661

Mr. Billy J. Gwin
Geo. S. Bush & Co., Inc.
1400 Exchange Building
821 Second Avenue
Seattle, Washington 98104

RE: The tariff classification of a global heater from Japan.

Dear Mr. Gwin:

In your letter dated May 9, 1990 submitted on behalf of Marubeni America Corporation you requested a tariff classification ruling. The global heater is a heat exchanger with spiral rotary heat tubes. It is used to heat and evaporate very viscous and hard to handle fluids.

The applicable subheading for the global heater will be 8419.50.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other heat exchange units. The rate of duty will be 4.2 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