The tariff classification of an ultrasonic column from the United States

N119167 September 15, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8479.90.9496; 9801.00.10 Ms. Judy McCray Ashland Inc. 5200 Blazer Parkway Dublin, OH 43017 RE: The tariff classification of an ultrasonic column from the United States Dear Ms. McCray: In your letter dated August 12, 2010 you requested a tariff classification ruling. The ultrasonic column in question is a component of the Sonoxide™ B-300 ultrasonic water treatment system. The system is designed to control bacteria, algae, mold and biofilm present in the water in commercial and industrial recirculating cooling systems and automotive process water systems. You state that the column performs no filtering, heating or cooling functions. The column is said to be of US origin. Worn columns are returned to the USA for repair or replacement. In the event that the returned column cannot be repaired, a new column will be re-exported in place of the used column. The applicable subheading for the ultrasonic column will be 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other: Other: Other. The rate of duty will be Free. United States manufactured products are entitled to enter free of duty as American goods returned, upon compliance with Section 10.1, Customs Regulations (19 C.F.R. §10.1). Heading 9801, HTSUS, allows products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, to be entered free of duty. Regarding the applicability of heading 9801, HTSUS, if the ultrasonic column meets the criteria listed above, the merchandise may be eligible for a duty exemption under subheading 9801.00.10, HTSUS. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division