CLA-2-84:RR:NC:1:104 H83544

Mr. Billy J. Gwin, LCB
Trade Management Services
1201 C Street NW
Auburn, WA 98001

RE: The tariff classification of a gas fired hazardous waste incinerator from Germany.

Dear Mr. Gwin:

In your letter dated July 14, 2001 on behalf of CEntry Constructors & Engineers of Salt Lake City, Utah you requested a tariff classification ruling.

You describe the gas fired hazardous waste incinerator as a rotary kiln consisting essentially of a cylindrical drum which will be lined with refractory material after importation. The drum rotates slowly and is inclined at a slight angle. It is driven by a girth gear, a pinion, gears and an electric motor. The kiln can handle solid and liquid waste. At the feed end, the kiln front wall houses the appropriate feed devices. The discharge end opens into the down stream after-burner chamber.

The applicable subheading for the hazardous waste incinerator will be 8417.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory furnaces and ovens, including incinerators, nonelectric: other. The rate of duty will be 3.9 percent.

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 212-637-7038.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division