The tariff classification of process reactor and gas cooler from France.

NY 871738 MAR 04 1992 CLA-2-84:S:N:N1:105 871738 CATEGORY: Classification TARIFF NO.: 8419.89.5075 Ms. Mary Andrews Priority Customs Brokers 5950 Beltway 8, Suite 404 Humble, Texas 77396 RE: The tariff classification of process reactor and gas cooler from France. Dear Ms. Andrews: In your original letter dated November 14, 1991 and follow- up letter received February 25, 1991 you requested a tariff classification ruling on behalf of Babcock Enterprise. The process reactor and gas cooler are an integral assembly of equipment forming part of a processing system utilized to produce liquid nitric acid from a mixture of air and ammonia. The liquefaction, however, occurs in another stage of the processing system. A mixture of air and gaseous ammonia enters the reactor under pressure through the gas inlet and is evenly distributed over a catalyst bed. Upon contact with the catalyst a chemical reaction occurs producing nitrous gases and a large amount of heat. The increased temperature of the gases caused by the intense heat is transferred to water that is then superheated and vaporized in the cooler. The applicable subheading for the process reactor and gas cooler will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or laboratory equipment for the treatment of materials involving a change of temperature such as heating, other. 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