The tariff classification of an Ethanol Dehydration Unit from one of the following countries: Japan, Canada, Brazil, or India

NY L87512 October 6, 2005 CLA-2-84:RR:NC:1:120 L87512 CATEGORY: Classification TARIFF NO.: 8421.29.0065 Ms. Cortney O’Toole Morgan Barnes/Richardson 1420 New York Avenue, NW 7th floor Washington, DC 20005 RE: The tariff classification of an Ethanol Dehydration Unit from one of the following countries: Japan, Canada, Brazil, or India Dear Ms. Morgan: In your letter dated September 7, 2005 you requested a tariff classification ruling on behalf of your client, Mitsui & Co. (U.S.A.), Inc. The Ethanol Dehydration Unit is a machine that extracts water from ethanol alcohol to produce fuel-grade ethanol, typically greater than 99.5% ethanol. It eliminates harmful materials from the ethanol. The imported components of the unit include: Mitsui’s “Zeolite AI203+Si02 membrane” modules, feed heater, condenser, superheater, two vacuum condensers, feed pump, permeate pump, transfer pump, vacuum pump, vaporizer, “off-spec drum”, two permeate drums, and a chiller unit. Also included is a programmable logic control system to control the membrane system, field instrumentation such as transmitters for flow, pressure, temperature, and level measurement, modulating control valves, relief devices, and all local gauges; equipment for electrical supply; structural steel frames; and piping. These components are imported unassembled requiring only simple assembly, fixing or welding. The Zeolite membrane improves the efficiency of the dehydration process. Its strong hydrophilic properties allow for the capture and removal of water from the vaporized source materials. Once separated, the alcohol and water are separately re-condensed to a liquid form. The EDU performs ancillary distillation (condensation) and vaporizing functions, however the principal function of the unit is the extraction of water and other solvents from the ethanol by the membrane-like filter. GRI 2(a) provides that goods imported in an unassembled condition are to be classified as the assembled article. Explanatory note (V) to Rule 2(a) states that “the second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. EN (VII) to GRI 2(a) states that, “for the purposes of this Rule, ‘articles presented unassembled or disassembled’ means articles the components of which are to be assembled by means of fixing devices (screws, nuts, bolts, etc.) or by riveting or welding, for example, provided only simple assembly operations are involved…” The components of the EDU are not subject to any further operations than simple assembly, fixing, or welding. The seller provides the purchaser with the process design package including the process flow diagram, piping, and instrumentation diagrams, equipment drawings, specifications, and general arrangement drawings to facilitate proper assembly. The applicable subheading for the Ethanol Dehydration Unit will be 8421.29.0065, Harmonized Tariff Schedule of the United States (HTS), which provides for Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Filtering or purifying machinery and apparatus for liquids: Other: Other: Other: Other. 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 Denise Faingar at 646-733-3010. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division