NY 876472
AUG 13 1992
CLA-2-84:S:N:N1:105 876472
Mr. Skip Espeseth
Norman G. Jensen, Inc.
Box 278
Portal, ND 58772
RE: The tariff classification of organic material refinery
equipment from Canada
Dear Mr. Espeseth:
In your letter dated July 3, 1992 you requested a tariff
classification ruling on behalf of Tigney Technology
Incorporated.
The first stage of the refinery uses heat and pressure to
sever the crosslinks within organic material, while in the second
stage the dissociated organic material, packed in vertical
columns, is separated by flushing with heated water and mild
caustic into its major components: xylan, lignin and cellulose.
Components of the first stage include a two-stage steam
reactor with structural units for service access, various pipes
and valves and a cyclone. The second stage components include a
hot water heater to supply water at 50 C., fiberglass columns
with bottoms having release holes for exit of water and caustic,
as well as plastic solvent tanks. Also included will be a
forklift truck with a roll clamp for moving the fiberglass
columns during the refining operations.
You indicate that all components will be imported together.
Thus, the shipment will be considered a functional unit in accord
with Note 4, Section XVI, Harmonized Tariff Schedule of the
United States (HTS). You also indicate that extra fiberglass
columns may be separately imported.
The applicable subheading for the functional unit comprised
of all the elements of the organic material refinery will be
8419.89.5075, HTS, which provides for other machinery, plant or
laboratory equipment, whether or not electrically heated, for the
treatment of materials of a process involving a change of
temperature: other. The rate of duty will be 4.2 percent ad
valorem. The applicable subheading for the separately imported
fiberglass columns will be 8419.90.9060, which provides for other
parts of industrial machinery, plant or laboratory equipment . .
. for the treatment of materials by a process involving a change
of temperature: other.
Goods classifiable under subheadings 8419.89.5075 and
8419.90.9060, HTS, which have originated in the territory of
Canada, will be entitled to a 0.8 percent 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