CLA-2-84:RR:NC:1:104 L81580
Ms. Silvia Perez
M.G. Maher & Company, Inc.
One Canal Place, Suite 1600
New Orleans, LA 70130
RE: The tariff classification of a nuclear reactor head with control drive mechanisms from Japan
Dear Ms. Perez:
In your letter dated December 21, 2004 on behalf of Mitsubishi Heavy Industries Ltd (Nuclear) of Tokyo, Japan you requested a tariff classification ruling.
You have provided a picture of a nuclear reactor vessel with the major components identified. The top portion of the vessel is the item to be imported, a reactor vessel closure head (RVCH) with control rod drive mechanisms (CRDM). The subject RVCH and CRDM will be imported welded together. (The importation will not include the control rods.) A reactor vessel head is in effect a large, steel lid for a nuclear reactor. It’s the domed shaped upper portion of the reactor vessel.
In an email dated January 5, 2005, your client has provided further information. The RVCH has many tubes or nozzles for control rod drive mechanisms. A CRDM consists of 4 assemblies: (a) a pressure housing, (b) latch mechanism, (c) coil assembly and (d) drive rod assembly. The latch mechanism is inserted into the pressure housing and the pressure housing is welded to the RVCH through the tube. The latch mechanism is for moving the control rod to the required position to insert or withdraw it. The coil assembly and drive rod assembly are not imported with the reactor head. While weights and dimensions of reactor vessel closure heads will vary, your client’s present project will have a gross weight of 99 metric tons and measures approximately 380” L x 183” W x 170” H.
You suggest that this item should be classified under newly established HTS subheading 9902.84.03 which provides for reactor vessel heads and pressurizers for nuclear reactors (provided for in subheading 8401.40.00) and entitled to duty-free entry if imported on or before December 31, 2008. The new subheading was established pursuant to H.R. 4520 which was signed as Public Law 108-357 on October 22, 2004 and effective November 6, 2004.
The applicable subheading for the RVCH/CRDM will be 9902.84.03, Harmonized Tariff Schedule of the United States (HTS), which provides for reactor vessel heads and pressurizers for nuclear reactors (provided for in subheading 8401.40.00). The rate of duty will be free.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division