CLA-2-84:RR:NC:MM:106 J89918
Mr. Martin K. Behr, Esq.
Sea Shipping Line
114 Maple Avenue
Red Bank, NJ 07701
RE: The tariff classification of a quartz crystal growing pressure vessel from Great Britain.
Dear Mr. Behr:
In your letter dated October 16, 2003, on behalf of Sheffield Forgemasters Inc., you requested a tariff classification ruling. You submitted descriptive literature with your request.
The item in question is a quartz crystal growing pressure vessel. The pressure vessel consists of a vessel body, a top closing, and a split ring clamp to hold the closure to the vessel. Specifications for the pressure vessel include a pressure range of up to 29,000 psi and a temperature range of 70 to 750 F. The pressure vessel will be used to produce synthetic single quartz bars. The quartz bars have numerous electronic applications, including use in quartz watches (oscillators), electronic signal filters and piezoelectric transducers (ultrasonic, ultra-sound transducers). The process of growing the synthetic quartz crystal involves the application of high pressure as well as high temperature in a high-pressure chamber. You state that the purpose of the pressure vessel is to contain the high pressure and temperature.
In operation, raw quartz stones will be loaded into the bottom half of the quartz-growing vessel. Thin plate-type quartz seeds will be loaded into the top half of the vessel. The bottom half of the vessel will be kept at a higher temperature than the top half. At high temperatures and pressures (approximately 750 degrees and 29,000 psi), the quartz stones in the bottom of the vessel will dissolve in a fluid solution and then re-crystallize in the colder vessel top, forming the single crystal quartz.
In your request you discuss possible classification of this article in heading 8479, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere. However, 8479 does not apply since this pressure vessel is also described in heading 8419 and Chapter 84, Note 2 states, in part, that a machine or appliance which answers to a description in one or more of the headings 8401 to 8424 and at the same time to a description in one or more of the headings 8425 to 8480 is to be classified under the appropriate heading of the former group and not the latter.
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The applicable subheading for the quartz crystal growing vessel will be 8419.89.9585 HTS, which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating…other than machinery or plant of a kind used for domestic purposes: other: other: other: for other materials. The rate of duty will be 4.2 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 646-733-3013.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division