CLA-2-84:S:N:N1:105 884278

Mr. John Sveum
Milne & Craighead CB (USA), Inc.
200 International Boulevard
P.O. Box 2
Sweetgrass, MT 59484

RE: The tariff classification of the AOSTRA Taciuk Mobile Processor Plant from Canada

Dear Mr. Sveum:

In your letter dated March 16, 1993 you requested a tariff classification ruling on behalf of Umatac Industrial Processes, Division of UMA Engineering Ltd.

The AOSTRA Taciuk Processor accomplishes the separation of organic compounds from host materials. By anaerobic pyrolysis in a horizontal rotating vessel, it vaporizes and thermally cracks organics, using heat in the absence of air. Initial heat is generated in the combustion chamber by burning a mixture of air and propane gas or diesel fuel. The processor's principal use is in removing oil from oil sands. Other materials from which it has successfully extracted bitumen include oil shale, scrap rubber tires, refinery wastes and organic sludge.

The complete plant to be imported on nine trailers will include, in addition to the processor, support and control equipment, and ancillary mach-inery to cool, condense, and separate liquid products, to handle and dis- charge the clean solids and to treat gaseous emissions. The trailers are used not only to transport the equipment, but to support it while in operation.

The applicable subheading for the AOSTRA Taciuk Mobile Processor Plant will be 8417.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory furnaces and ovens, nonelectric. The rate of duty will be 5.7 percent ad valorem

Goods classifiable under subheading 8417.80.0000, HTS, which have originated in the territory of Canada, will be entitled to a free 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