CLA-2-85:S:N:N1:104 813519
Ms. Kim G. Price
Litespec Inc.
76 Alexander Drive
P.O. Box 13667
Research Triangle Park, NC 27709
RE: The tariff classification of parts for an electrical
resistance furnace from Japan.
Dear Ms. Price:
In your letter dated July 28, 1995 you requested a tariff
classification ruling.
You have provided a specification for the furnace indicating
the parts and where they are used. The parts include carbon bolts
and screws, carbon sheets, ceramic insulation tubes, graphite
heat shield spacers and graphite heater elements. All are used
within the body of the furnace.
The applicable subheading for the furnace parts described
above will be 8514.90.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for parts of industrial or
laboratory electric furnaces and ovens. The rate of duty will be
2 percent.
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