G82015 G8 Ruling Active

The tariff classification of reduction cell skirt castings from Australia

Issued September 18, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8514.90.0000

Headings: 8514

Product description

The reduction cell skirt castings are used by some of the older aluminum smelters. They are called skirts because they are bolted all the way around the bottom inside the aluminum reduction cell to form a ring or skirt. The skirt castings, which come in different shapes and dimensions, are made heat resistant gray iron and are consumable items. One smelter may go through several hundred skirt castings in one year. They are adversely affected by the temperature of the molten aluminum bath and the enormous amount of electric current which they are exposed to. The skirts trap the gas which is produced during the aluminum reduction process in the cell and direct the gas to scrubbing units prior to discharge. Without the skirts, the smelter would have all kinds of environmental problems. The aluminum reduction cells are electric furnaces. They work on the anode cathode reduction process. Extremely high currents are passed through refined alumina which separates out the molten aluminum.

CBP rationale

The applicable subheading for the reduction cell skirt castings will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric (including induction or dielectric) furnaces and ovens.

Full text

NY G82015 September 18, 2000 CLA-2-85:RR:NC:1:104 G82015 CATEGORY: Classification TARIFF NO.: 8514.90.0000 Mr. Greg Grieve Mallet Foundry 3 Enterprise Street, Kunda Park Maroochydore, Queensland 1558, Australia RE: The tariff classification of reduction cell skirt castings from Australia Dear Mr. Grieve: In your letter dated August 24, 2000 you requested a tariff classification ruling. The reduction cell skirt castings are used by some of the older aluminum smelters. They are called skirts because they are bolted all the way around the bottom inside the aluminum reduction cell to form a ring or skirt. The skirt castings, which come in different shapes and dimensions, are made heat resistant gray iron and are consumable items. One smelter may go through several hundred skirt castings in one year. They are adversely affected by the temperature of the molten aluminum bath and the enormous amount of electric current which they are exposed to. The skirts trap the gas which is produced during the aluminum reduction process in the cell and direct the gas to scrubbing units prior to discharge. Without the skirts, the smelter would have all kinds of environmental problems. The aluminum reduction cells are electric furnaces. They work on the anode cathode reduction process. Extremely high currents are passed through refined alumina which separates out the molten aluminum. The applicable subheading for the reduction cell skirt castings will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric (including induction or dielectric) furnaces and ovens. The rate of duty will be free. 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

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