CLA-2-69:RR:NC:2:227 E82049
Ms. Cheryl Peals
Rauschert Industries, Inc.
351 Industrial Park Rd.
Madisonville, TN 37354
RE: The tariff classification of ceramic tower packings from Germany, Austria or China.
Dear Ms. Peals:
In your letter dated May 11, 1999, you requested a tariff classification ruling.
The subject merchandise is ceramic tower packings of porcelain, alumina, stoneware, cordierite and mullite which are used in the purification of contanimated gases emanating from industrial gas or other sources. They consist of the following apparatus:
a) honeycomb monoliths that are used in the purification or filtering process in which contaminated gases are treated through a Regenerative Thermal Oxidizer (RTO). Further, they are principally used in a RTO for the preheating and cooling of waste gases before the gases enter and exit the combustion chamber of such device.
b) saddles that are used in the purification or filtering process in which contaminated gases and liquids interact to remove contaminants from the waste stream.
c) hiflow-rings which are used in the application of the purifying process to offer mechanical stability and high-void fraction in the tower internal.
d) raflux-rings which are used in the application of the purifying process as standard packing.
e) balls which are used in the application of the purifying process as standard packing are most frequently utilized as catalyst carriers and to smooth flows.
It is stated that the hiflow and raflux-rings and balls are used in conjunction with the tower internals to ensure that the packed columns operate at their fullest capacity.
It is claimed that the subject merchandise is properly classified under subheading 8421.39.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases: other: industrial gas cleaning equipment: other. However, within the Explanatory Notes of the Harmonized Commodity Description and Coding System, Note 1(b) of Chapter 84 excludes from said chapter all appliances or machinery or parts thereof, of ceramic material (Chapter 69).
The applicable subheading for the ceramic tower packings of porcelain and alumina will be 6909.11.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic wares for laboratory, chemical or other technical uses: of porcelain or china: machinery parts. The rate of duty will be free.
The applicable subheading for the ceramic tower packings of stoneware, cordierite and mullite will be 6909.19.5095, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic wares for laboratory, chemical or other technical uses...other. The rate of duty will be 4 percent ad valorem.
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 George Kalkines at 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division