The tariff classification of organic material refinery equipment from Canada

NY 876472 AUG 13 1992 CLA-2-84:S:N:N1:105 876472 CATEGORY: Classification TARIFF NO.: 8419.89.5075, 8419.90.9060 Mr. Skip Espeseth Norman G. Jensen, Inc. Box 278 Portal, ND 58772 RE: The tariff classification of organic material refinery equipment from Canada Dear Mr. Espeseth: In your letter dated July 3, 1992 you requested a tariff classification ruling on behalf of Tigney Technology Incorporated. The first stage of the refinery uses heat and pressure to sever the crosslinks within organic material, while in the second stage the dissociated organic material, packed in vertical columns, is separated by flushing with heated water and mild caustic into its major components: xylan, lignin and cellulose. Components of the first stage include a two-stage steam reactor with structural units for service access, various pipes and valves and a cyclone. The second stage components include a hot water heater to supply water at 50 C., fiberglass columns with bottoms having release holes for exit of water and caustic, as well as plastic solvent tanks. Also included will be a forklift truck with a roll clamp for moving the fiberglass columns during the refining operations. You indicate that all components will be imported together. Thus, the shipment will be considered a functional unit in accord with Note 4, Section XVI, Harmonized Tariff Schedule of the United States (HTS). You also indicate that extra fiberglass columns may be separately imported. The applicable subheading for the functional unit comprised of all the elements of the organic material refinery will be 8419.89.5075, HTS, which provides for other machinery, plant or laboratory equipment, whether or not electrically heated, for the treatment of materials of a process involving a change of temperature: other. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the separately imported fiberglass columns will be 8419.90.9060, which provides for other parts of industrial machinery, plant or laboratory equipment . . . for the treatment of materials by a process involving a change of temperature: other. Goods classifiable under subheadings 8419.89.5075 and 8419.90.9060, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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