The tariff classification of a transformer insulation dryer and a moisture analyzer from Canada.

NY B83520 May 7, 1997 CLA-2-84:RR:NC:1:104 B83520 CATEGORY: Classification TARIFF NO.: 8418.69.0095; 9027.80.4560 Ms. Doreen Coty F.W. Myers & Co., Inc. Myers Building Rouses Point, New York 12979-1091 RE: The tariff classification of a transformer insulation dryer and a moisture analyzer from Canada. Dear Ms. Coty: In your letter dated March 12, 1997 on behalf of Syprotec Inc. of Quebec, Canada you requested a tariff classification ruling. The Trafodry Mark VII Transformer Insulation Dryer dries the air in an oil filled power transformer by a refrigeration process. The Trafodry consists of two components, a "breather" unit and a control panel connected by electrical cable. The breather operates by drawing moist, relatively warm air by thermosyphon action from the air space of the transformer's conservator, and returning it to the conservator as cold dry air. It incorporates a series of thermoelectric (Peltier effect) modules used to alternately cool and heat the units' vertical central duct in an automatic continuous cycle. The process extracts moisture and aging elements as frost and ice which are melted and drained off. The unit does not contain a compressor or fan nor does it contain or require any refrigerant gases. The control unit mounts on or nearby the transformer. The Aquaoil 100A is a dielectric liquid moisture analyzer which is used to measure and monitor the amount of moisture in oil as part of a maintenance program. The applicable subheading for the Trafodry will be 8418.69.0095, Harmonized Tariff Schedule of the United States (HTS), which provides for other refrigerating or freezing equipment; heat pumps: other. The rate of duty will be 1.2 percent. The applicable subheading for the Aquaoil 100A will be 9027.80.4560, HTS, which provides for other instruments and apparatus for physical analysis. The rate of duty will be 3 percent. 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 Robert Losche at 212-466-5670. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division