CBP Ruling E82050 — The tariff classification of ceramic tower internals from Germany.

Tariff classification

Headings: 6909

Product description

The subject merchandise is ceramic tower internals of acid resistant stoneware which are used in the purification of contanimated gases emanating from industrial gas or other sources. They consist of the following apparatus: a) the liquid distributors; b) the bed limiter which is installed at the top of a packed bed to prevent movement of the random packings; c) the redistributors which allow the redistribution of liquid throughout the entire bed; d) the support plates which bear the weight of the packed bed, liquid load and potential solids buildup. It is stated that the ceramic tower internals are used in conjunction with the tower packings to ensure that the packed columns can function at their fullest capacity. It is claimed that the subject merchandise is properly classified under subheading 8421.39.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases: other: industrial gas cleaning equipment: other. However, within the Explanatory Notes of the Harmonized Commodity Description and Coding System, Note 1(b) of Chapter 84 excludes from said chapter all appliances or machinery or parts thereof, of ceramic material (Chapter 69).

CBP rationale

The applicable subheading for these ceramic tower internals will be 6909.19.5095, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic wares for laboratory, chemical or other technical uses.

Full text

NY E82050 June 7, 1999 CLA-2-69:RR:NC:2:227 E82050 CATEGORY: Classification TARIFF NO.: 6909.19.5095 Ms. Cheryl Peals Rauschert Industries, Inc. 351 Industrial Park Rd. Madisonville, TN 37354 RE: The tariff classification of ceramic tower internals from Germany. Dear Ms. Peals: In your letter dated May 11, 1999, you requested a tariff classification ruling. The subject merchandise is ceramic tower internals of acid resistant stoneware which are used in the purification of contanimated gases emanating from industrial gas or other sources. They consist of the following apparatus: a) the liquid distributors; b) the bed limiter which is installed at the top of a packed bed to prevent movement of the random packings; c) the redistributors which allow the redistribution of liquid throughout the entire bed; d) the support plates which bear the weight of the packed bed, liquid load and potential solids buildup. It is stated that the ceramic tower internals are used in conjunction with the tower packings to ensure that the packed columns can function at their fullest capacity. It is claimed that the subject merchandise is properly classified under subheading 8421.39.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases: other: industrial gas cleaning equipment: other. However, within the Explanatory Notes of the Harmonized Commodity Description and Coding System, Note 1(b) of Chapter 84 excludes from said chapter all appliances or machinery or parts thereof, of ceramic material (Chapter 69). The applicable subheading for these ceramic tower internals will be 6909.19.5095, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic wares for laboratory, chemical or other technical uses...other. The rate of duty will be 4 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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