CLA-2-84:OT:RR:NC:N1:104
Sam Aspinall
Global Trade Consulting Pty Ltd
81-83 Campbell Street, Surrey Hills, New South Wales
Sydney 2010
Australia
RE: The tariff classification of a centrifuge feed tank from Canada
Dear Mr. Aspinall:
In your letter dated May 7, 2025, you requested a classification ruling on behalf of your client, Santos
Limited – Oil Search (Alaska).
The 342 Centrifuge Feed Tank Module (342 Module) is a processing unit that will be installed into the
Nanushuk Processing Facility (NPF) in Alaska. The NPF will process oil deposits from the Nanushuk
reservoir into sales quality oil. The 342 Module will be installed downstream from the Seawater Treatment
Plant which provides seawater injection to subsurface reservoirs in the NPF.
The 342 Module is the second stage of a gravitational separation process to separate solids and sediments
from four upstream input flows. In the first stage, a so-called 341 Desand Tank Module (341 Module)
receives slurry streams from four sources and performs an initial separation of sediment from water, similarly
through gravitational separation. Gravitational separation means that denser sediments from the input slurry
will settle in the centrifuge feed tank, allowing the recovered (supernatant) water to be pumped from the
module. Next, sediment is then pumped from the 341 Module into 342 Module which performs the final
stage of bulk separation of water from wastewater and sediments that gather from the initial four streams.
Material entering the 342 Module has a high solid content as some of the water has already been processed in
the 341 Module. The 342 Module removes the last of the water that can be practically removed through
gravity separation, with solids (sludge) at the base of the tank pumped into centrifuges in a separate module.
The classification of 341 Desand Tank Module will be addressed in a separate ruling, i.e., N348699.
The main components of 342 Module consist of a centrifuge feed tank, centrifuge feed tank supernatant
pump, and centrifuge feed pumps. The centrifuge feed tank has a coned bottom that allows solids to sink to
the bottom. The 342 Module relies on density and gravitational separation to separate the supernatant water
from any solids. There are no centrifuges included within the composition of the 342 Module. The 342
Module includes piping, valves, instrumentation, and all inlets and outlets to-and-from the facility pipe rack.
Other components include the centrifuge feed tank building, centrifuge feed tank sample return pump,
centrifuge feed tank supernatant pump motor, centrifuge feed pump motors, exhaust fans and fan motors,
building heaters and their motors, and an electrical system. As the NPF is in Alaska, the building heaters and
exhaust fans are included to heat the module building and provide air circulation. These do not have an
impact on fluid processing.
The centrifuge feed pumps and motors pump out the bottom of the centrifuge feed tank where the sediments
collect. The material that is pumped out is a heavy sand slurry which is predominantly solids, with bulk water
removed. The centrifuge feed tank supernatant pump and motor pumps the water from the top of the tank
after the particulates have settled at the bottom. The supernatant fluid is then sent to the produced water
separator in a separate module.
In your submission, you suggest the 342 Module should be classified in subheading 8421.21.0000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Centrifuges, including
centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering
or purifying machinery and apparatus for liquids: For filtering or purifying water.” We disagree. The 342
Module contains an empty tank with no baffles, filtration media, membranes or any other forms of filtering.
Instead, the tank has a coned shaped bottom, and slurry is pumped into the top of the tank. Through gravity,
not filtration media, the heavier sand and contaminants fall to the bottom and are pumped out. Since there are
no filtering components associated with the module heading 8421, HTSUS, is excluded from consideration.
By operation of Note 4 to Section XVI, HTSUS, the 341 Module, imported in one shipment with all its
interconnected components, constitutes a functional unit in that its various components contribute together to
a clearly defined function, which is gravitational separation of solids and sediments from process fluids.
Heading 8479, HTSUS, and Explanatory Note 84.79 provide for machines and mechanical appliances having
individual functions, not specified, or included elsewhere in Chapter 84, HTSUS. The 341 Module is not
described by any other heading in Chapter 84, HTSUS. Accordingly, classification in heading 8479 is
appropriate.
Pursuant to GRI 1 (Section XVI Note 4) and GRI 6, the applicable subheading for the 341 Module will be
8479.89.9599, HTSUS, which provides for “Machines and mechanical appliances having individual
functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical
appliances: Other: Other: Other.” The general rate of duty is 2.5 percent ad valorem.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 8479.89.9599, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 8479.89.9599.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an excepted
subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.26, in addition to subheading 8479.89.9599, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Arthur Purcell at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division