CLA-2-84:RR:NC:1:103 D80539
Mr. Katsutoshi Ueno
Japan Steel Works America, Inc.
5801 E. Slauson Ave., Suite 205
Los Angeles, CA 90040
RE: The tariff classification of digester plates from Japan
Dear Mr. Ueno:
In your letter dated July 22, 1998 you requested a tariff
classification ruling.
With your inquiry you submitted drawings and a brief
description of pre-fabricated plates which will be used to form
the outer wall of a pulp digester. A pulp digester is a large
circular pressure vessel in which wood chips are reduced to pulp
by means of steam and chemicals. The plates will be made of
carbon steel clad with a high nickel content alloy. We
understand that, prior to importation, all edges of the plates
will be beveled and the plates will be bent into a curved shape
by means of a bending press. Your submission does not specify
the dimensions of the plates.
In your letter you suggested that the digester plates are
classifiable in subheading 8439.91.90, Harmonized Tariff Schedule
of the United States (HTS), which provides for other parts of
machinery for making pulp of fibrous cellulosic materials.
However, pulp digesters are properly classifiable in subheading
8419.89.1000, HTS, a provision for machinery, plant or laboratory
equipment, whether or not electrically heated, for the treatment
of materials by a process involving a change of temperature....:
other machinery, plant or equipment: other: for making paper
pulp, paper or paperboard. Accordingly, the plates cannot be
classified in subheading 8439.91.90, HTS, since the machines of
which they are parts are not themselves classified in heading
8439. The applicable subheading for the digester plates, beveled
and bent prior to importation, will be 8419.90.2000, HTS, which
provides for parts of machinery and plant for making paper pulp,
paper or paperboard by a process involving a change of
temperature. The rate of duty will be 0.5 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 Alan
Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division