The tariff classification of a distillation and rectification plant.
Issued March 5, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8419.40.0080
Headings: 8419
Product description
Technical literature was provided. The merchandise you intend to import is an Air Fractional Distillation and Rectification Plant. The Plant measures approximately 243 feet in length, 25 feet in width and 17.6 feet in height and will be imported as one, single contained unit. The Fractional Distillation and Rectification unit consists of various components, which include condensers, reboilers, control valves, flow tubes and a resistance temperature detector contained within the fractioning columns that are housed in a steel shell. The Plant is designed to function as a multi-phase unit that separates air into one of the following gases: Argon, Nitrogen or Oxygen.
CBP rationale
The applicable subheading for the complete Air Fractional Distillation and Rectification Plant will be 8419.40.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514) for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing….
Full text
N261696 March 5, 2015 CLA-2-84:OT:RR:NC:1:102 CATEGORY: Classification TARIFF NO.: 8419.40.0080 Sean Malin AMCS Corporation 135 U.S. Highway 202-206, Suite 12 Bedminster, NJ 07921 RE: The tariff classification of a distillation and rectification plant. Dear Mr. Malin: In your letter dated February 12, 2015 you requested a tariff classification ruling. Technical literature was provided. The merchandise you intend to import is an Air Fractional Distillation and Rectification Plant. The Plant measures approximately 243 feet in length, 25 feet in width and 17.6 feet in height and will be imported as one, single contained unit. The Fractional Distillation and Rectification unit consists of various components, which include condensers, reboilers, control valves, flow tubes and a resistance temperature detector contained within the fractioning columns that are housed in a steel shell. The Plant is designed to function as a multi-phase unit that separates air into one of the following gases: Argon, Nitrogen or Oxygen. The applicable subheading for the complete Air Fractional Distillation and Rectification Plant will be 8419.40.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514) for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing….Distilling or rectifying plant; Other. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Sandra Martinez at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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