The tariff classification of pre-fabricated plates from Japan

NY E86064 September 14, 1999 CLA-2-84:RR:NC:1:104 E86064 CATEGORY: Classification TARIFF NO.: 7326.90.8585; 8421.99.0080 Mr. John F. McManus ITOCHU International Inc. 335 Madison Avenue New York, NY 10017 RE: The tariff classification of pre-fabricated plates from Japan Dear Mr. McManus: In your letter dated August 25, 1999 you requested a tariff classification ruling. The pre-fabricated plates will be used in a Flue Gas Desulfurization (“FGD”) unit, specifically in the absorber and chimney. The FGD unit removes the sulfur dioxide (SO2) which exits in flue gas produced by coal-fired boilers in pulp and paper plants. Removal of the SO2 takes place in the absorber where the SO2 is sprayed with a fine mist of limestone and water. The SO2 is absorbed by mixing the flue gas with this sprayed limestone/water. The chimney is the stack that emits the purified gas into the atmosphere. Plates are not interchangeable between the absorber and chimney as specifications and dimensions for the equipment are different. Absorbers and chimneys operate under different conditions. While the beveling and bending processes are the same for all the plates, the plates differ by thickness, width, length and radius of the bending. In addition, plate sizes differ from absorber to absorber and chimney to chimney. Sizes for the plates are according to each customer’s specifications. Material composition of the pre-fabricated plates depends on the operating conditions and feasibility of the specific absorber or chimney. Materials used are as follows: (1) carbon steel + lining of high nickel alloy, (2) carbon steel + metal clad steel plate and (3) solid stainless steel. In the case of clad material, the alloy metal will be shipped from the United States to Japan where it will be used to clad the plates. Each plate will undergo bevelling and bending processes in Japan. Plates will be pressed into convex shapes and beveled on the edges. The applicable subheading for the plates designed and manufactured for use solely with the chimney will be 7326.90.8585, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other, other, other. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for the plates designed and manufactured for use solely with the absorber will be 8421.99.0080, HTS, which provides for parts of filtering or purifying machinery and apparatus, for liquids or gases. The rate of duty will be free. 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 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division