CLA-2 CO:R:C:M 952439 DWS
Mr. Michael G. Lubitz
Kyocera Industrial Ceramic Corporation
5713 East Fourth Plain Boulevard
Vancouver, WA 98661
RE: Hot Isostatic Press; Revocation of NY 852182; Explanatory
Note 84.19; Explanatory Note 85.14(I)(A); Section XVI, Note 4;
Heading 8419
Dear Mr. Lubitz:
This is in response to your letters of August 7, 1992, and
January 19, 1993, concerning the classification of a hot isostatic
press under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of a hot isostatic press (HIP). The
HIP is comprised of several components, including a pressure vessel
assembly, a press frame, a protective barrier, a charging
manipulator, a vacuum unit, a gas compressor, a valve stand, a
control unit, an oil hydraulic power unit, and a closed circuit
cooling unit.
Through the use of the HIP, certain ceramic articles (not
powders) can be further densified at high temperatures by a
technique commonly referred to as gas pressure sintering. The
density of the ceramic article increases through the application
of high temperature and high pressure in tandem. It is noted that
the densification which occurs is minor and no working of the
article will take place. Prior to gas pressure bonding, the
ceramic article has been dried and fired. However, the internal
structure of the ceramic article exhibits a limited degree of
porosity, voids, or gaps on a micro-subsurface level.
The ceramic article is placed in the pressure vessel assembly
which houses a high temperature resistance furnace. Electrical
current passes through the elements (heating resistors) producing
heat. The atmosphere of the furnace is purged so that all air and
moisture are removed, and an inert gas is injected into the furnace
and heated in order to reach the desired forming pressure [2000
atmospheres or 30,000 pounds per square inch (p.s.i.)]. The
furnace temperature is raised from approximately room temperature
to the desired level [2000 degrees Celsius (C) or 3632 degrees
Fahrenheit (F)] and maintained for a specified time. The rate of
temperature change must be precise to avoid catastrophic failure
from thermal stress. Subsequently, the furnace atmosphere is
cooled and depressurized at a certain rate to prevent cracking of
the ceramic article. The high temperature, high pressure system
decreases porosity which increases the strength of the ceramic
article.
ISSUE:
What is the proper classification of the HIP under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.
Section XVI, note 4, HTSUS, states that:
[w]here a machine (including a combination of machines)
consists of individual components (whether separate or
interconnected by piping, by transmission devices, by electric
cables or by other devices) intended to contribute together
to a clearly defined function covered by one of the headings
in chapter 84 or chapter 85, then the whole falls to be
classified in the heading appropriate to that function.
It is our position that the primary function of the HIP is to
densify ceramic articles, and the pressure vessel assembly is where
this function is accomplished. Therefore, the pressure vessel
assembly possesses the primary function in relation to the use of
the HIP.
In NY 852182, dated May 9, 1990, a pressure vessel assembly
similar the one installed in the subject HIP was held to be
classifiable under heading 8419, HTSUS, which, in part, provides
for: "[m]achinery, plant or laboratory equipment, whether or not
electrically heated, for the treatment of materials by a process
involving a change of temperature such as heating . . . other than
machinery or plant of a kind used for domestic purposes . . ."
In part, Explanatory Note 84.19 (p. 1173) states that:
. . . the heading covers machinery and plant designed to
submit materials (solid, liquid or gaseous) to a heating or
cooling process in order to cause a simple change of
temperature, or to cause a transformation of the materials
resulting principally from the temperature change . . .
(emphasis supplied).
Based upon the above Explanatory Note, it is our position that
pressure vessel assemblies of the kind installed in the subject HIP
are not classifiable under heading 8419, HTSUS. The assembly is
not designed to submit the ceramic article to a simple change in
temperature. When in operation, the assembly heats from room
temperature to 2000 degrees C. Also, the assembly does not cause
a transformation of the ceramic article resulting principally from
the temperature change. Any transformation results from a
temperature and pressure change, operating in tandem.
Heading 8514, HTSUS, provides for: "[i]ndustrial or laboratory
electric (including induction or dielectric) furnaces and ovens;
other industrial or laboratory induction or dielectric heating
equipment."
In part, Explanatory Note 85.14(I)(A) (p. 1352) states that:
[e]lectric furnaces and ovens consist essentially of a more
or less closed space or vessel in which a relatively high
temperature is obtained. . .
The furnaces and ovens covered by this group include,
inter alia:
(A) Resistance heated furnaces and ovens in which the heat
is produced by the passage of a current through heating
resistors.
Based upon the description given in the above Explanatory
Note, it is our position that the pressure vessel assembly
installed in the subject HIP is classifiable under heading 8514,
HTSUS. The assembly is a resistance heated furnace, and although
there is no mention of the use of pressure, we do not find the
Explanatory Note to be restrictive in that regard. As was pointed
out by an engineer for Kyocera, many furnaces possess a closed
vessel which subjects material to certain amounts of pressure.
There is no restrictive language under Explanatory Note 85.14 as
there is under Explanatory Note 84.19.
Therefore, it is our position that the pressure vessel
assembly is classifiable under subheading 8514.10.00, HTSUS, which
provides for: "[r]esistance heated furnaces and ovens."
Because the pressure vessel assembly possesses the primary
function in relation to the use of the HIP, under section XVI,
note 4, HTSUS, the HIP is classifiable under subheading 8514.10.00,
HTSUS.
HOLDING:
The subject HIP is classifiable under subheading 8514.10.00,
HTSUS, which provides for: "[r]esistance heated furnaces and
ovens." The general, column one rate of duty is 2.5 percent ad
valorem.
EFFECT ON OTHER RULINGS
NY 852182 is revoked in full.
Sincerely,
John Durant, Director