The tariff classification of pickling tanks from Austria

NY 803873 November 30, 1994 CLA-2-73:S:N:N3:113 803873 CATEGORY: Classification TARIFF NO.: 8419.89.5075 Ms. Mary Jo Muoio Barthco International, Inc. 90 West Street New York, NY 10006 RE: The tariff classification of pickling tanks from Austria Dear Ms. Muoio: In your letter dated November 1, 1994, on behalf of Ben Holt Co., you requested a tariff classification ruling. The merchandise consists of pickling tanks, made of steel framework holding sides composed of fibre-glass laminated ceramics. The tanks are designed to be self-supporting and used at pre- treatment foundation pits. There are two types of tank, the pickling tank and the Preflux Tank. The preflux tanks differ from the pickling tanks in that they incorporate a KVK Heating Plate (or plates). The plates consist of an acid- and alkali-proof coil, through which hot water can be pumped, and a protection plate. The KVK plate is designed to create circulation within the tank by natural convection. Convection currents are set up behind the protection plate which causes circulation between the bottom inlet and the top outlet slot. The applicable subheading for the Preflux Tank will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature such as heating ... drying ... or cooling, other than machinery or plant of a kind used for domestic purposes. The rate of duty will be 4.2 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on the pickling tanks. Your request for a classification ruling should include a value breakdown of the various materials of which the tank is made.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport