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NY 855395

AUG 23 1990

CLA-2-84:S:N:N1:105 855395


TARIFF NO.: 8514.90.0000

Ms. Shanny Kala
Fracht FWO Inc.
1895 Phoenix Boulevard - Suite 166
College Park, GA 30349

RE: The tariff classification of "heaters" from West Germany.

Dear Ms. Kala:

In your letter dated August 8, 1990 on behalf of Konus Energy Systems, Inc. you requested a tariff classification ruling.

The "heaters" Konus will import are actually the upper parts of furnaces used to heat thermal fluids. After they are heated, the thermal fluids are pumped to machines where they are employed as heat transfer media. The cylindrical furnace in which the fluid is heated consists of the imported top portion and a domestically-supplied combustion chamber, which is refractory- lined and includes fuel and air supply devices, a burner and a combustion air fan. The imported portion is aluminum-clad, is insulated with mineral wool and encloses a three-pass coil bundle through which the fluid passes as it heats.

Mr. Steve Mercier of Konus informed National Import Specialist Michael Rocks of this office that the finished furnace may be fueled by oil, gas, wood chips or electricity. Industrial furnaces are classifiable under heading 8417, Harmonized Tariff Schedule of the United States (HTS), if non-electric and under heading 8514, HTS, if electric. General Rule for the Interpretation of the Harmonized System 3 (copy enclosed) governs the classification of goods which are prima facie classifiable under two or more headings. Rule 3(c) provides that when goods cannot be classified by reference to 3(a) or 3(b), they should be classified under the heading which occurs last in numerical order among those which equally merit consideration.

In accord with Rule 3(c), the applicable subheading for the Konus heater bodies will be 8514.90.0000, HTS, which provides for parts of industrial or
laboratory electric furnaces and ovens. The rate of duty will be 2.5 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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