The tariff classification of rotary atomizers from Denmark.

NY I82227 June 7, 2002 CLA-2-84:RR:NC:MM:106 I82227 CATEGORY: Classification TARIFF NO.: 8424.89.7090 Mr. William W. Shea The Babcock & Wilcox Company 20 S. Van Buren Avenue PO Box 351 Barberton, Ohio 44203 RE: The tariff classification of rotary atomizers from Denmark. Dear Mr. Shea: In your letter dated May 16, 2002 you requested a tariff classification ruling. You submitted descriptive literature with your request. The imported articles, various rotary atomizers, are one component of a spray drying absorption system, which is utilized in a flue gas desulferization process. The balance of the equipment involved in this process is of domestic fabrication. The rotary atomizers at issue are mechanical, two-part devices. The upper part consists of a gearbox, motor and support. The lower part comprises the support for the spindle bearings, feed pipe, cooling air assembly and the conical protective skirt. Some models operate with a bushing wheel. In operation, a slurry is gravity-fed through one or two 2 ½ inch pipes. The atomizer wheel spins at a very high RPM rate and converts the slurry in to a spray. The wheel speed range varies from 6,000 to 11,000 RPMs, dependent upon the model. The rotary atomizers are used to project the atomized slurry into a streaming flue gas. The finely atomized feed slurry mixes with the flue gas, resulting in the removal of SO2, HCL and HF via chemical reaction with the alkaline slurry and evaporation of the water. These devices are not in the nature of a mechanical appliance similar to a spray gun, as you suggest. They are, instead, other mechanical devices for projecting, dispersing or spraying liquids or powders. The applicable subheading for the atomizers will be 8424.89.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for other mechanical appliances for projecting, dispersing or spraying liquids or powders. The rate of duty will be 1.8 percent ad valorem. 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 Patrick J. Wholey at 646-733-3013. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division