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NY 866504

September 20, 1991

CLA-2-84:S:N:N1:102 866504


TARIFF NO.: 8413.70.1000; 8413.70.2025

Mr. Edward B. Ackerman
Siegel, Mandell & Davidson
One Whitehall Street
New York, N.Y. 10004

RE: The tariff classification of a clove rotor stock pump from Canada

Dear Mr. Ackerman:

In your letter dated August 26, 1991, on behalf of your client, Ingersoll-Rand Company, you requested a tariff classification ruling.

The literature supplied with this inquiry describes the Clove Rotor thick stock pump as a single drive machine capable of pumping over the entire range of stock consistencies, from 30 % to plain water. The pump uses a screw feed to force the pulp stock into the main rotor cavities, where it is picked up by the impeller "petals" and forced outward. It is your position that this centrifugal liquid pump would qualify for classification under the duty-free provision for stock pumps imported for use with machines for making cellulosic pulp, paper or paperboard.

In our opinion, subheading 8413.70.1000 imposes actual use requirements. The provision expressly declares that the pumps must be imported for use with machines for making cellulosic pulp, paper or paperboard. However, it is evident that not all pumps imported for such use are covered, only "stock" pumps. Since, in a pulp or paper mill, not every pump designed or designated for stock transfer is so used, the test of use must be applied to determine whether a pump is in fact a stock pump. Therefore, reading the entire provision in para materia, it logically follows that the provision in subheading 8413.70.1000 encompasses only those mechanical devices actually used to pump stock and which are imported for use with machines for making cellulosic pulp, paper or paperboard.

The applicable subheading for the Clove Rotor stock pump, subject to the following requirements, will be 8413.70.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for stock pumps imported for use with machines for making cellulosic pulp, paper or paperboard. The pump will be eligible for a free rate of duty.

The provision in subheading 8413.70.1000 is governed by actual use such that the provisions of section 10.131 through section 10.139, Customs Regulations, apply. Proof that any pump entered under this provision has been actually used to pump stock as described above must be submitted within 3 years from the date of entry or withdrawal from warehouse for consumption. Failing this proof, the pumps will be reclassified under HTS provision 8413.70.2025, which covers other centrifugal pumps, single- stage, single suction, frame-mounted, with a discharge outlet 7.6 cm or over in diameter. The rate of duty will be 3 percent ad valorem.

Goods classifiable under subheading 8413.70.2025, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent ad valorem 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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