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NY 858894

JAN 16, 1991

CLA-2-84:S:N:N1:105 858894


TARIFF NO.: 8417.80.0000, 8417.90.0000, 8483.40.9000, 7326.90.9090,8428.90.0002, 8481.80.90

Mr. Richard Masaniello
American Energy
900 19th Street, N.W.
Washington, D.C. 20006

RE: The tariff classification of waste combustion systems from France.

Dear Mr. Masaniello:

In your letter dated December 14, 1990 you requested a tariff classification ruling.

The two identical combustion systems you will import from France become parts of a solid waste resource recovery facility that converts waste to energy. In Attachment A to your letter you list all the components of the combustion systems to be imported.

A combustion system includes: an oscillating combustion cell, which is a gas or oil-fired incinerator that rolls from side to side on a roller assembly, thereby inducing the turbulence needed for complete combustion; an inlet hopper and duct; a sliding gate valve; hopper valves and air dampers; a residue exhaust hood; and bulk refractory materials. A tranquilization chamber that completely mixes the combustion gases and is mounted on top of the cell is also included.

You suggested classification of everything under the provision for industrial nonelectric furnaces in heading 8417. If all components were imported in one shipment, the package would be so classified as a functional unit. You indicate, however, that the import supply will be delivered in three separate shipments. The functional unit concept is, therefore, inapplicable.

The applicable subheading for the combustion cells will be 8417.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other industrial furnaces, including incinerators, nonelectric. The duty rate will be 5.7 percent ad valorem.

The subheadings, tariff description, and ad valorem rates of duty for the other components are as follows:

Roller assemblies, cell8417.90.0000 parts of industrial introduction cover, tran-furnaces, nonelectric quilization chamber 5.7 %

Cell drive assembly 8483.40.9000 gears and gearing 2.5 %

Inlet hopper, residue 7326.90.9090 other articles of exhaust hood iron or steel, other than tinplate, other 5.7 %

Introduction ram 8428.90.0002 other lifting, handling assembly,loading or unloading machinery 2.0 %

Sliding gate valve,8481.80.90 other valves, other 3.7 % hopper valves, air than hand operated dampers

The classification of steel duct is pending before our Headquarters on another ruling request, and therefore, we cannot quote a classification for it. You may want to contact National Import Specialist Paula Ilardi later at 212-466-5476 about Headquarters' decision.

Your inquiry does not provide enough information for us to give a classification ruling on the bulk refractories. Your requests for classification rulings should include a six ounce sample of each. As stated in paragraph 4, New York Region Informational Pipeline No. 1688, copy enclosed, ruling requests are limited to five items. The seven refractories will, therefore, require two requests. Please resubmit the applicable technical data included in Attachment B to the present request with these inquiries.

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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