CLA-2-84:RR:NC:MM:106 C83470
Mr. William Harding
Maurice Pincoffs Company, Inc.
P.O. Box 920919
Houston, TX 77292-0919
RE: The tariff classification of a decoking unit from Japan
Dear Mr. Harding:
In your letter dated January 12, 1998, on behalf of Wyatt
Field Service Company, you requested a tariff classification
ruling. You included drawings and specifications with your
request.
The subject decoking unit will consist of three component
parts shipped together for ease of transport and will include the
coke drum head, the coke drum shell and the coke drum cone.
After importation these components will be welded together to
form a coke drum unit or decoking vessel for the fractionating of
petroleum, a high temperature rectifying process. The three
components of this rectifying plant, in their imported condition,
have the essential character of the finished plant.
The applicable subheading for the decoking unit imported in
an unassembled condition will be 8419.40.0080, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
distilling or rectifying plant. The rate of duty will be 0.8
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 212-466-5668.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division