The tariff classification of a polymerization reactor from Spain

N359769 March 25, 2026 CLA-2-84:OT:RR:NC:N1:103 CATEGORY: Classification TARIFF NO.: 8419.89.9580 Ashley Ahrens Noatum Logistics 20 N. Martingale Rd., Ste. 200 Schaumburg, IL 60173 RE: The tariff classification of a polymerization reactor from Spain Dear Ms. Ahrens: In your letter dated March 16, 2026, you requested a tariff classification ruling on behalf of your client, Schwartz Hautmont Construcciones Metalicas SA. The subject polymerization reactor, item number 1R231, is described as a continuously stirred reactor designed for polymerizing ethylene. It is made of high-strength carbon steel and has a 33,099-gallon capacity. The reactor features a jacketed design and three sets of internal cooling coils, which are used to control the heat generated by the exothermic reaction. It is also equipped with thermal elements, which work together with steam circulating in the reactor jacket to provide heat to initiate the reaction process. Lastly, the reactor has an agitator assembly that mixes the reactants and catalysts. Headquarters (HQ) Ruling Letter 961365, dated June 24, 1998, reviewed a reactor vessel with a similar configuration that was used to produce rubber latex emulsion. Based on the documents in your submission, we find that the subject polymerization reactor is similar in both configuration and function to the reactor reviewed in HQ 961365. The applicable subheading for the polymerization reactor, item number 1R231, will be 8419.89.9580, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For rubber and plastics.” The general rate of duty will be 4.2 percent ad valorem. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Huang at paul.huang@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division