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NY 851141

APR 10 1990

CLA-2-84:S:N:N1:110 851141


TARIFF NO.: 8419.89.5075; 8419.81.9080

Ms. Debbie Moore
Darleon Incorporated
17330 Preston Rd. Suite 211D
Dallas, Texas 75252-5728

RE: The tariff classification of process tanks and cookers from France.

Dear Ms. Moore:

In your letter dated March 30, 1990, you requested a tariff classification ruling.

The merchandise under consideration are process tanks and cookers, manufactured by Goavec S.A. These Goavec tanks consist of three models which range from 100-liter to 100,000-liter capacity, and provide a heat exchange system designed to suit all fluids. Model TFV is designed for operation at atmospheric pressure. Model TFVE is designed specifically to guarantee air- tightness. Its pressure range can go up to 2-bar according to the desired operation. Model TFVS is designed for in-place sterilization with an effective steam pressure of 3-bar. This model is also built to resist absolute vacuum and inside pressure of up to 3.8 bar for evacuating the product without pumping. These Goavec process tanks are used principally for the treatment of material in processing, fermenting, mixing, dispersion, heating or cooling of food, pharmaceutical or chemical products.

The Goavec cookers are jacketed vessels, some of which are capable of cooking under pressure. There are three models to be considered. Model TFV which operates at atmospheric pressure, is equipped with two half-covers for loading, and is suitable for recipes requiring post-packaging sterilization. Model TFVE is designed to withstand absolute vacuum to permit accelerated cooling and concentration of the product under vacuum, and can also withstand sterile air or neutral gas pressure. Model TFVS is similar to model TFVE, but is built to withstand 3.8-bar of air pressure. This model can also be manufactured for use in sterilization applications. Each cooker is tailored to suit the users' own specific needs, and can be fitted with various accessories. These cookers are principally intended for use by the food industry in the preparation of liquid sauces.

The applicable subheading for the process tanks will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery or plant equipment for the treatment of materials by a process involving a change in temperature. The rate of duty will be 4.2 percent ad valorem.

The applicable heading for the cookers will be 8419.81.9080, Harmonized Tariff Schedule of the United State (HTS), which provides for other machinery or plant equipment for making hot drinks or for cooking or heating food. The rate of duty will be 4.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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