CLA-2-84:S:N:N1:105 858006
Mr. C.A. Gellner
CertainTeed Corp
Pipe & Plastics Group
P.O. Box 253
Sulphur, LA 70663
RE: The tariff classification of a reactor from France.
Dear Mr. Gellner:
In your letter dated October 31, 1990 you requested a tariff
classification ruling.
The reactor is used to produce polyvinyl chloride by a
process of addition polymerization. This polymerization results
from vinyl chloride and initiator reacting under isothermal
conditions. The mixing of these two substances at a maintained
temperature of 122 to 158 degrees F. creates the polymer,
polyvinyl chloride. The heat, which is supplied in the form of
steam, is essential to the chemical reaction between the vinyl
chloride and the initiator, and is not secondary to the mixing of
the two ingredients. After polymerization, the reactor's contents
are cooled by condensation of the steam.
The applicable subheading for the reactor will be
8419.89.5075, Harmonized Tariff Schedule of the United States
(HTS), which provides for other machinery, plant or laboratory
equipment for the treatment of materials by a process involving a
change of temperature such as heating, cooking, roasting,
distilling, rectifying, sterilizing, steaming, drying,
evaporating, vaporizing, condensing or cooling. The rate of duty
will be 4.2 percent ad valorem.
You suggested classification under Heading 8474, which
provides for machinery for mixing . . . earth, stone, ores or
other mineral substances. Vinyl chloride and initiator are not
mineral substances, and even if they were, since the heat
treatment is, if not the primary function, at least co-equal
with the mixing one, Note 2 of Chapter 84 (copy enclosed)
governs. That note prescribes that when a machine or appliance
answers to a description in one or more of the headings 8401 to
8424 and at the same time to one or more of the headings 8425 to
8480, it is to be classified under the appropriate heading of the
former group.
We considered classification under heading 8477, which
provides for machinery for working rubber or plastics or for the
manufacture of products from these materials, not specified or
included elsewhere in the chapter, but determined that heading
8419 is indeed an inclusion elsewhere in the chapter.
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
Enclosure