CLA-2-73:OT:RR:NC:1:117
Matthew D. Anderson
Charter Brokerage
22762 Westheimer Parkway, Suite 530
Katy, TX 77450
RE: The tariff classification of various refinery modules from Mexico.
Dear Mr. Anderson:
In your letter dated December 9, 2008, on behalf of Motiva Enterprises LLC, you requested a tariff classification ruling.
The products to be imported are three types of modules used in the refining industry. Module Type 1, referred to as Interbattery Connection Pipe Racks, are steel skeletal structures that are used to support pipes that carry the various fluids to and from the refinery process units as well as supporting electrical trays which hold electrical cables. Module Type 2, known as Power Station 4 Pipe Racks, function in the same manner as do the Interbattery Connection Pipe Racks. However, they support piping which transports and circulates steam, cooling water and filtered water to and from the power station. Module Type 3, Stair Towers, are pre-fabricated stairways that are used in conjunction with, and allow access to, the other modules.
You suggest that the pipe racks and stair towers would be correctly classified as machinery…: other machinery,…parts: of heat exchange units in 8419.90.3000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct. The articles are structures used in association with refinery modules, but are not integral to the refinery process, nor are they components of a heat exchange unit as you have suggested.
The applicable subheading for the refinery modules will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for structures (excluding pre-fabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Mary Ellen Laker at (646) 733-3020.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division