CLA-2-84:S:N:N1:103 811936
Mr. Steve Agnew
Border Brokerage Co., Inc.
PO Box 3549
Blaine, WA 98231
RE: The tariff classification of a gas infra-red heater system
from Canada
Dear Mr. Agnew:
In your letter dated June 19, 1995 on behalf of Measurex
Devron Inc. you requested a tariff classification ruling.
Drawings and a written description of the heater system were
submitted with your inquiry. The gas infra-red heater system is
mounted on papermaking or coating machines to assist in the
drying of continuous webs of paper or paper coatings. It is
similar to the Infradry heating system which was the subject of
Ruling Letter NY 836270 of Feb. 14, 1989, but utilizes gas rather
than electricity to generate infra-red energy waves which
penetrate the paper web and vaporize the water in the web.
The gas infra-red system contains emitter modules. The
modules generate the infra-red radiation by means of the
combustion of a gas/air fuel mixture which heats an emitter
matrix material. Two emitter modules are mounted in an emitter
frame, which can be moved into position above a paper web by a
pneumatic cylinder. The system also utilizes combustion and
exhaust fans, gas train assemblies to supply and mix the gas and
air, and an ignition transformer. A profile manager, which
incorporates a programmable logic controller, controls and
monitors the ignition and combustion processes. The profile
manager also contains indicators and switches for manual control
of the system.
Like the Infradry system, we assume each gas infra-red
heating system is custom engineered for its specific application
based on the customer's requirements and the machine on which it
will be utilized. The applicable subheading for a gas infra-red
heater system, imported in a single shipment, designed for use
with a papermaking machine will be 8419.89.1000, Harmonized
Tariff Schedule of the United States (HTS), which provides 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.
The rate of duty will be 1.9 percent ad valorem. The applicable
subheading for a gas infra-red heater system, imported in a
single shipment, designed for use with a paper or paperboard
coating machine will be 8419.89.9085, HTS, which provides 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: Other: Other. 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