CLA-2-84:S:N:N1:103 870939
Mr. D. Andrew Henry
C. J. Tower Inc.
West Service Road
Champlain, NY 12919
RE: The tariff classification of mechanical seals from Finland
Dear Mr. Henry:
In your letter dated January 24, 1992 on behalf of Safematic
Canada Inc. you requested a tariff classification ruling.
Literature submitted with your inquiry indicates the
mechanical seals are used to prevent fluid leakage around
rotating shafts. Each seal basically consists of a stainless
steel housing, self-aligning stationary sealing faces made of
carbide, oxide, or ceramic materials, a dynamic secondary o-ring
seal, and springs incorporated in a gland ring. A flushing or
recirculating port allows water to be injected into the seal to
cool, clean, and lubricate it. You inquired about the following
specific models of mechanical seals:
1. Safebox 877, used in stock pumps, agitators, pulpers,
screw feeders, and a wide range of other applications.
2. Safebox 865, used in evaporator pumps, lime mud pumps,
and condensate pumps for applications involving black and green
liquors and caustic sodas.
3. Safebox 677, used in chlorine dioxide pumps, clay pumps,
and recirculating pumps for applications involving
hazardous/toxic chemicals.
4. Safeseal SE2, used in pumps in cooking, evaporating and
causticizing operations for abrasive and effluent liquids, as
well as in agitators and other process equipment.
5. Safeseal SB2, for equipment and applications similar to
that of the Safeseal SE2.
Pumps, agitators, pulpers, screw feeders and other
machinery, and their parts, are generally classifiable in section
XVI of the Harmonized Tariff Schedule of the United States (HTS).
Note 2 to section XVI states that, subject to certain exclusions
found in note 1 to section XVI, note 1 to chapter 84 and note 1
to chapter 85, parts of machines are to be classified according
to the following rules:
(a) Parts which are goods included in any of the
headings of chapters 84 and 85 (other than headings
8485 and 8548) are in all cases to be classified in
their respective headings;
(b) Other parts, if suitable for use solely or
principally with a particular kind of machine, or with
a number of machines of the same heading (including a
machine of heading 8479 or 8543) are to be classified
with the machines of that kind. However, parts which
are equally suitable for use principally with the
goods of headings 8517 and 8525 to 8528 are to be
classified in heading 8517;
(c) All other parts are to be classified in heading
8485 or 8548.
Mechanical seals are not goods included in any of the
headings of chapters 84 and 85. In view of the wide range of
machines in which these mechanical seals are used, and in the
absence of information establishing that they are principally
used as parts of pumps or other machines of a particular kind,
the applicable subheading for the mechanical seals described
above will be 8485.90.0000, HTS, which provides for machinery
parts, not containing electrical connectors, insulators, coils,
contacts or other electrical features, and not specified or
included elsewhere in this chapter: other. The rate of duty will
be 5.7 percent ad valorem.
In your ruling request you also inquired as to whether these
seals may be classified in the provision for parts of stock pumps
imported for use with machines for making cellulosic pulp, paper
or paperboard in subheading 8413.91.2000, HTS. Subheading
8413.91.2000 is an actual use provision as described in Sections
10.131-10.139 of the Customs Regulations (19 C.F.R. 10.131-
10.139). Accordingly, mechanical seals actually used in stock
pumps may be classified in subheading 8413.91.2000, HTS, and
entered free of duty provided the requirements of Sections
10.131-10.139, Customs Regulations, are met. However, mechanical
seals actually used in pumps for the handling of black and green
liquors, caustic sodas, and other hazardous/toxic chemicals, as
well as mechanical seals actually used in agitators, pulpers, and
other machines, are not eligible for classification in subheading
8413.91.0000.
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