NY 870034
JAN 22 1992
CLA-2-84:S:N:N1:105 870034
Mr. Patrick K. Mc Cooey
Mitsubishi International Corporation
520 Madison Avenue
New York, NY 10022
RE: The tariff classification of a ceramic tube filter from
Japan
Dear Mr. Mc Cooey:
In your letter dated December 17, 1991 you requested a
tariff classification ruling.
The Advanced Ceramic Tube Filter (ACTF) consists of a steel
pressure vessel containing ceramic tube elements. Each tube
element is composed of two to four porous ceramic tube sections
separated by and connected mechanically at the steel tube sheets.
The ceramic filter tubes are made of Cordierite with a dense
coarse-grain structure. Installation and replacement of ceramic
tubes is accom- plished from the upper chamber; a section at a
time is disassembled and removed from the vessel.
The ACTF is employed in hot gas particulate cleanup,
required by such clean coal technologies as pressurized fluidized
bed combustion, gasifica- tion, and direct coal-fired diesel and
gas turbine engines. Gas enters the top of the pressure vessel
and flows downward through the tubes. The tubes are open at the
bottom to allow solids to fall into an ash hopper. The gas is
filtered by passing from inside the tubes, through the porous
ceramic wall, to the outside tube. The clean gas then exits from
the filter vessel through the reverse cleaning ejectors and into
the gas turbine. Ash particles collect on the inner tube wall.
On-line cleaning is performed by the ejectors pulsing each
compartment in sequence. Ash particles fall by gravity,
following the gas flow direction, into the ash hopper.
You suggest classification of the ACTF under heading 8421.
Chapter 84 Note 1(b) excludes appliances or machinery of ceramic
material. The Explan- atory Notes for that chapter, however, in
the third full paragraph on page 1137 state that "articles
consisting of a high proportion of ceramic . . . components
incorporated or permanently mounted in frames, cases or the like,
of other materials" are to be taken to have lost the character of
ceramic articles.
Based on the Explanatory Notes, the applicable subheading
for the ACTF will be 8421.39.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for filtering or
purifying machinery and apparatus for gases: other. The rate of
duty will be 3.9 percent ad valorem.
Replacement Cordierite ceramic tubes will be classifiable
under subheading 6909.19.5090, HTS, which provides for ceramic
wares for laboratory, chemical or other technical uses: other:
other. The rate of duty will be 8 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