CLA-2-84:S:N:N1:105 877982
Mr. William R. Lamoureux
Vision, Inc.
5828 North Park Road
Hixson, TN 37343-4619
RE: The tariff classification of solvent recyclers from Germany
Dear Mr. Lamoureux:
In your letter dated August 23, 1992 you requested a tariff
classification ruling.
The SR12T and SR25T Solvent Recyclers are used to recycle
laboratory chemical solvents, like xylene, acetone, ethanol,
alcohol, trichlorethylene and toluol.
The used and dirty solvents are heated inside these metal
distillation vessels and evaporated. A thermostat and timer
control the distillation process. The evaporated solvents are
lead through a steam collector pipe into an air-cooled aggregate,
where they are condensed and then collected in a closed
container.
The applicable subheading for the SR12T and SR25T solvent
recyclers will be 8419.40.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for machinery, plant or
laboratory equipment, whether or not electrically heated, for the
treatment of materials by a change of temperature: distilling or
rectifying plant. The rate of duty will be 4.2 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