The tariff classification of air pollution control equipment from various countries

NY 884738 APRIL 27, 1993 CLA-2-84:S:N:N1:105 884738 CATEGORY: Classification TARIFF NO.: 8421.39.0010 Mr. Kenneth S. Bishop ABB Environmental Systems 501 Merritt 7 Corporate Park Norwalk, CT 06856-6037 RE: The tariff classification of air pollution control equipment from various countries Dear Mr. Bishop: In your letter dated April 2, 1983 you requested a tariff classification ruling. You attached drawings of sample air pollution control equipment you will import from the following countries: Austria, Belgium, Great Britain, Finland, France, Germany, Italy, Russia, Spain and Sweden. This equipment is utilized to bring emissions from large industrial chimneys used at facilities such as electric generating stations, paper mills and ore smelters into compliance with federal and local clean air standards. They are used to reduce emissions of sulfur dioxide, nitrous oxides and particulate matter. Because of their huge size this pollution equipment is shipped in knocked-down condition for field erection. You indicate that some final field fit-up and trimming of the components of particular jobs may occur at the U.S. erection site, as well as finish painting and addition of insulation and siding. General Rule 1 for the Interpretation of the Harmonized System provides that any reference in a heading of the System to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It also provides that articles referred to any heading include those unassembled. Accordingly, the applicable subheading for the air pollution control equipment will be 8421.39.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other filtering or purifying machinery and apparatus for gases. The rate of duty will be 3.9 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