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864127 86 Ruling Active

The tariff classification of a furnace roof from Japan.

Issued June 19, 1991 by U.S. Customs and Border Protection.

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86 864127 (June 19, 1991)

Tariff classification

HTS codes: 8514.90.0000

Headings: 8514

Product description

The tariff classification of a furnace roof from Japan.

CBP rationale

The applicable subheading for the UCAR spray cooled furnace will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric furnaces and ovens .

Full text

NY 864127 JUN 19 1991 CLA-2-84:S:N:N1:105 864127 CATEGORY: Classification TARIFF NO.: 8514.90.0000 Mr. R.J.Greenawalt Union Carbide Chemicals and Plastics Company Inc. 39 Old Ridgebury Road Danbury, CT 06817-0001 RE: The tariff classification of a furnace roof from Japan. Dear Mr. Greenawalt: In your letter dated May 29, 1991 you requested a tariff classification ruling. The UCAR furnace roof you propose to import is a spray- cooled one designed for electric furnaces employed in steelmaking. The turbulence generated by a series of overlapping sprays permits efficient furnace cooling at atmospheric pressure and low water volume. The applicable subheading for the UCAR spray cooled furnace will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric furnaces and ovens . The rate of duty will be 2.5 percent ad valorem. 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

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