NY 864127
JUN 19 1991
CLA-2-84:S:N:N1:105 864127
Mr. R.J.Greenawalt
Union Carbide Chemicals and Plastics Company Inc.
39 Old Ridgebury Road
Danbury, CT 06817-0001
RE: The tariff classification of a furnace roof from Japan.
Dear Mr. Greenawalt:
In your letter dated May 29, 1991 you requested a tariff
classification ruling.
The UCAR furnace roof you propose to import is a spray-
cooled one designed for electric furnaces employed in
steelmaking. The turbulence generated by a series of overlapping
sprays permits efficient furnace cooling at atmospheric pressure
and low water volume.
The applicable subheading for the UCAR spray cooled furnace
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 2.5 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