The tariff classification of radiant process coils fromGermany.

NY 856782 OCT 18, 1990 CLA-2-84:S:N:N1:105 856782 CATEGORY: Classification TARIFF NO.: 8419.90.9060 Ms. Shawn Ellsworth Inter-Commerce Enterprises, Inc. 15311 Vantage Parkway West - Ste. 200 P.O. Box 53294 Houston, TX 77052-1294 RE: The tariff classification of radiant process coils from Germany. Dear Ms. Ellsworth: In your letter dated September 27, 1990, on behalf of Mannesmann Pipe and Steel Corporation, you requested a tariff classification ruling. The coils, which resemble those on the back of a refrigerator, are fabricated from straight tubes, bends, weld rings and loose flanges. After fabrication, they are heat treated, leak tested and weld x-rayed. The flanges directly attach to a chemical processing unit's piping. The coils are used in a chemical cracking unit which changes acetic acid into ketone and water. The change is effected by adding a phosphorous compound process catalyst to the acid as it enters one end of the coil and then heating the coil with natural gas to a temperature of 900 degrees C. The combination of the heat and the catalyst causes the acetic acid to "crack" or break down into ketone and water, which exit at the outlet ends of the coil. The applicable subheading for the radiant process coils will be 8419.90.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for other parts of machinery, plant or laboratory equipment . . . for the treatment of materials by a process involving a change of temperature such as heating, . . . The rate of duty will be 4.2 percent ad valorem. 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