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NY 813518

September 01, 1995

CLA-2-85:S:N:N1:104 813518


TARIFF NO.: 8514.90.0000

Ms. Kim G. Price
Litespec Inc.
76 Alexander Drive
P.O. Box 13667
Research Triangle Park, NC 27709

RE: The tariff classification of parts for an electrical resistance furnace from Japan.

Dear Ms. Price:

In your letter dated July 28, 1995 you requested a tariff classification ruling.

You have provided a specification for the furnace outlining the parts and where and how they are used. The parts include heat shields, a heater base, quartz spacers, heat shield sleeves and muffle pipes. The heater base is made of carbon graphite and is used to support the heater element and connect it to the copper electrode. The heat shields are also made of carbon graphite and serve as refractory elements to absorb radiant heat. The quartz spacers, heat shield sleeves (graphite) and muffle pipes (graphite) are all used in the body of the furnace.

The applicable subheading for the furnace parts described above will be 8514.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of industrial or laboratory electric furnaces and ovens. The rate of duty will be 2 percent.

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
New York Seaport

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