The tariff classification of a ceramic tube filter from Japan

NY 870034 JAN 22 1992 CLA-2-84:S:N:N1:105 870034 CATEGORY: Classification TARIFF NO.: 8421.39.0030, 6909.19.5090 Mr. Patrick K. Mc Cooey Mitsubishi International Corporation 520 Madison Avenue New York, NY 10022 RE: The tariff classification of a ceramic tube filter from Japan Dear Mr. Mc Cooey: In your letter dated December 17, 1991 you requested a tariff classification ruling. The Advanced Ceramic Tube Filter (ACTF) consists of a steel pressure vessel containing ceramic tube elements. Each tube element is composed of two to four porous ceramic tube sections separated by and connected mechanically at the steel tube sheets. The ceramic filter tubes are made of Cordierite with a dense coarse-grain structure. Installation and replacement of ceramic tubes is accom- plished from the upper chamber; a section at a time is disassembled and removed from the vessel. The ACTF is employed in hot gas particulate cleanup, required by such clean coal technologies as pressurized fluidized bed combustion, gasifica- tion, and direct coal-fired diesel and gas turbine engines. Gas enters the top of the pressure vessel and flows downward through the tubes. The tubes are open at the bottom to allow solids to fall into an ash hopper. The gas is filtered by passing from inside the tubes, through the porous ceramic wall, to the outside tube. The clean gas then exits from the filter vessel through the reverse cleaning ejectors and into the gas turbine. Ash particles collect on the inner tube wall. On-line cleaning is performed by the ejectors pulsing each compartment in sequence. Ash particles fall by gravity, following the gas flow direction, into the ash hopper. You suggest classification of the ACTF under heading 8421. Chapter 84 Note 1(b) excludes appliances or machinery of ceramic material. The Explan- atory Notes for that chapter, however, in the third full paragraph on page 1137 state that "articles consisting of a high proportion of ceramic . . . components incorporated or permanently mounted in frames, cases or the like, of other materials" are to be taken to have lost the character of ceramic articles. Based on the Explanatory Notes, the applicable subheading for the ACTF will be 8421.39.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering or purifying machinery and apparatus for gases: other. The rate of duty will be 3.9 percent ad valorem. Replacement Cordierite ceramic tubes will be classifiable under subheading 6909.19.5090, HTS, which provides for ceramic wares for laboratory, chemical or other technical uses: other: other. The rate of duty will be 8 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