CLA-2-84:OT:RR:NC:N1:106
Ms. Sandra Mericle
Steris Corporation
6100 Henley Rd.
Mentor, OH 44060
RE: The tariff classification of a pure steam generator and water still from Finland. Correction to Ruling Number N106935.
Dear Ms. Mericle:
This replaces Ruling Number N106935, dated June 16, 2010, which contained a mistake of fact. As a result of further discussions with your office and further information received, it was decided that the suggested classification was incorrect as issued. A complete corrected ruling follows.
In your letter dated May 11, 2010 you requested a tariff classification ruling. A description and literature were included with your request.
Two devices are in question. The first is the Finn-Aqua® Pure Steam Generator. This device removes impurities and produces “pure steam” for use in pharmaceutical and bio-tech industries by an enclosed system of dispersing water over tube bundles which are heated by steam within them. The heating and cooling of this steam along with creating a film on the inner surface of evaporator tubes results in production of “pure steam” and any impurities then collect at the bottom of the device. You suggest that the Finn-Aqua® Pure Steam Generator would be correctly classified as machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…: heat exchange units: other in 8419.50.5000 Harmonized Tariff Schedule of the United States (HTSUS). This is not correct as the device is performing functions significantly beyond that of a heat exchange and the operation of the device does not meet the description in the Explanatory Notes to the HTSUS under 84.19 (I) (B).
The applicable subheading for the Finn-Aqua® Pure Steam Generator will be 8419.40.0080, HTSUS, which provides for machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…distilling,…steaming,…evaporating, vaporizing, : distilling or rectifying plant, other. The rate of duty will be free.
The second device is the Finn-Aqua® Multi-Effect Water Still. This device is designed to produce water which is free of pyrogens without the use of filters or membranes. Feed water is dispersed over tube bundles using a diffuser plate. A film of the water collects on evaporator tubes and is heated by plant steam and passes through various columns and on to a spiral guide which results in a centrifugal action as it rises and impurities are removed. This steam is then condensed into water distillate.
The applicable subheading for the Finn-Aqua® Multi-Effect Water Still will be 8419.40.0080, HTSUS, which provides for machinery, plant…whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating,…distilling,…steaming,…evaporating, vaporizing, : distilling or rectifying plant, 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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division