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NY 852384

May 14 1990

CLA-2-84:S:N:N1:110 852384


TARIFF NO.: 8419.89.5040

Ms. Dody Trombley
F.W. Myers & Co., Inc.
33 West Service, P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of an Inert Gas Dross Cooler from Canada

Dear Ms. Trombley:

In your letter dated May 7, 1990, on behalf of S.T.A.S. Ltd., you requested a tariff classification ruling.

The merchandise under consideration is an inert gas dross cooler that is used for the treatment and cooling of drosses in an aluminum casting plant. The heart of this dross cooler is a large thermal heat sink into which dross is skimmed at the surface. As soon as the pans are filled, they are moved directly to an inert gas cooling hood where further oxidation is obviated by injection of Argon gas. The amount of metal lost due to oxidation is then a function of the time taken to transport the dross from the furnace to a cooling station. This is followed by a period during which the dross temperature continues to fall until there is no further chance of exothermic oxidation, about 400 degrees Celcius. After this cycle, the dross is dumped from the pans, and taken away for subsequent metal recovery.

The cooler's operation is handled by a programmable controller. The controller regulates the different Argon flows used, the time required to complete each cooling cycle, as well as the automatic opening of the cooler's cover.

The applicable subheading for the Inert Gas Dross Cooler will be 8419.89.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery, plant or equipment for the treatment of materials by a process involving a change of temperature, such as cooling. The duty rate will be 4.2 percent ad valorem.

Goods classifiable under subheading 8419.89.5040, HTS, which have originated in the territory of Canada, will be entitled to a 2.5 rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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