The tariff classification of an unassembled thermal desorption machine from Sweden

N197856 January 18, 2012 CLA-2-84:OT:RR:NC:N1:106 CATEGORY: Classification TARIFF NO.: 8419.89.9585 Michael L. Wallace Teep US, LLC 7912 Warwick Garden Lane University Park, FL 34201 RE: The tariff classification of an unassembled thermal desorption machine from Sweden Dear Mr. Wallace: In your letter dated December 6, 2011 you requested a tariff classification ruling. The item under consideration has been identified as an unassembled thermal desorption machine. Thermal desorption is an environmental remediation technology that utilizes heat to increase the volatility of contaminants such that they can be removed from the solid matrix (typically soil, sludge or filter cake). Thermal desorption is not incineration. The volatilized contaminants are then either collected or thermally destroyed. A thermal desorption system therefore has two major components; the desorber itself and the off gas treatment system. You state in your request that pre heated feedstock together with catalysts and sand are fed into the process chamber of the machine. Prior to the introduction of the feedstock the chamber is purged of oxygen so that no combustion can occur. The process chamber contains a central rotor, powered by a gas turbine, which has a number of arms attached. When powered up the arms spin at high speed and create enough friction that, when the feedstock is introduced, there is sufficient heat to vaporize any gaseous matter and reduce any solids to char. The char exits the chamber to a storage vessel and the gases are condensed. The hydrocarbons condense into oil which exits the process and is converted into marine diesel oil/home heating oil. The applicable subheading for the thermal desorption machine will be 8419.89.9585, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery,…whether or not electrically heated,…for the treatment of materials by a process involving a change of temperature…: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials”. The rate of duty will be 4.2 percent ad valorum. 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 Matthew Sullivan at (646) 733-3013. Sincerely, Thomas J. Russo Director National Commodity Specialist Division