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J84378 J8 Ruling Active

The tariff classification of a resistance furnace from England

Issued May 7, 2003 by U.S. Customs and Border Protection.

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J8 J84378 (May 7, 2003)

Tariff classification

HTS codes: 8514.10.0000

Headings: 8514

Product description

The Morgan Electric Resistance Bale-Out Furnace Type HE MkIV is described as a crucible bale-out furnace for melting and holding. A “bale-out” furnace is a type of furnace where the operator must hand ladle the metal from the furnace as opposed to the furnace being tilted and the molten metal allowed to flow along a spout. The HE MkIV features a heater assembly consisting of twelve refractory heater panels arranged around the crucible and a control panel with crucible and heater hour meters and provision for circuit breaker protection and earth leakage detection. The metal temperature control may be either from floating or fixed pyrometers or from a pyrometer housed within the crucible. This furnace comes in four sizes with capacity ranging from 85 to 1,135 kg.

CBP rationale

The applicable subheading for the Morgan Electric Resistance Furnace Type HE MkIV will be 8514.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory furnaces and ovens …: resistance heated furnaces and ovens.

Full text

NY J84378 May 7, 2003 CLA-2-85:RR:NC:1:104 J84378 CATEGORY: Classification TARIFF NO.: 8514.10.0000 Mr. Richard Zupito Montgomery International, Inc. 223 S. Gov. Printz Blvd. P.O. Box 124 Essington, PA 19029-0124 RE: The tariff classification of a resistance furnace from England Dear Mr. Zupito: In your letter dated May 1, 2003, on behalf of Morganite Crucible, Inc. of North Haven, Connecticut you requested a tariff classification ruling. The Morgan Electric Resistance Bale-Out Furnace Type HE MkIV is described as a crucible bale-out furnace for melting and holding. A “bale-out” furnace is a type of furnace where the operator must hand ladle the metal from the furnace as opposed to the furnace being tilted and the molten metal allowed to flow along a spout. The HE MkIV features a heater assembly consisting of twelve refractory heater panels arranged around the crucible and a control panel with crucible and heater hour meters and provision for circuit breaker protection and earth leakage detection. The metal temperature control may be either from floating or fixed pyrometers or from a pyrometer housed within the crucible. This furnace comes in four sizes with capacity ranging from 85 to 1,135 kg. The applicable subheading for the Morgan Electric Resistance Furnace Type HE MkIV will be 8514.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for industrial or laboratory furnaces and ovens …: resistance heated 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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