CLA-2-84:S:N:N1:102 866504
Mr. Edward B. Ackerman
Siegel, Mandell & Davidson
One Whitehall Street
New York, N.Y. 10004
RE: The tariff classification of a clove rotor stock pump from
Canada
Dear Mr. Ackerman:
In your letter dated August 26, 1991, on behalf of your
client, Ingersoll-Rand Company, you requested a tariff
classification ruling.
The literature supplied with this inquiry describes the
Clove Rotor thick stock pump as a single drive machine capable of
pumping over the entire range of stock consistencies, from 30 %
to plain water. The pump uses a screw feed to force the pulp
stock into the main rotor cavities, where it is picked up by the
impeller "petals" and forced outward. It is your position that
this centrifugal liquid pump would qualify for classification
under the duty-free provision for stock pumps imported for use
with machines for making cellulosic pulp, paper or paperboard.
In our opinion, subheading 8413.70.1000 imposes actual use
requirements. The provision expressly declares that the pumps
must be imported for use with machines for making cellulosic
pulp, paper or paperboard. However, it is evident that not all
pumps imported for such use are covered, only "stock" pumps.
Since, in a pulp or paper mill, not every pump designed or
designated for stock transfer is so used, the test of use must be
applied to determine whether a pump is in fact a stock pump.
Therefore, reading the entire provision in para materia, it
logically follows that the provision in subheading 8413.70.1000
encompasses only those mechanical devices actually used to pump
stock and which are imported for use with machines for making
cellulosic pulp, paper or paperboard.
The applicable subheading for the Clove Rotor stock pump,
subject to the following requirements, will be 8413.70.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for stock pumps imported for use with machines for
making cellulosic pulp, paper or paperboard. The pump will be
eligible for a free rate of duty.
The provision in subheading 8413.70.1000 is governed by
actual use such that the provisions of section 10.131 through
section 10.139, Customs Regulations, apply. Proof that any pump
entered under this provision has been actually used to pump stock
as described above must be submitted within 3 years from the date
of entry or withdrawal from warehouse for consumption. Failing
this proof, the pumps will be reclassified under HTS provision
8413.70.2025, which covers other centrifugal pumps, single-
stage, single suction, frame-mounted, with a discharge outlet 7.6
cm or over in diameter. The rate of duty will be 3 percent ad
valorem.
Goods classifiable under subheading 8413.70.2025, HTS, which
have originated in the territory of Canada, will be entitled to a
1.2 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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