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NY 880690

CLA-2-84:S:N:N1:105 880690


TARIFF NO.: 8419.89.5075, 8402.11.0000, 8704.31.00, 8704.32.00, 8716.39.00, 8705.30.0000, 8429.51.10, 8537.10.00

Mr. Allan W. Mc Call
Maricopa Refining Company
7377 East Doubletree Ranch Road - Suite 280 Scottsdale, AZ 85258

RE: The tariff classification of used refinery equipment from Canada

Dear Mr. Mc Call:

In your letter dated November 10, 1992 you requested a tariff classification ruling.

You are negotiating to purchase a previously operated refinery plant, including process units, ancillary equipment and operating and maintenance equipment. By telephone you indicate that some of the equipment was originally manufactured in the United States. This refinery plant is designed to process crude petroleum into finished fuel products such as butane, gasoline, diesel fuel and heavy oil. The units will be shipped both by rail and truck over an extended period of time.

The process units include the following: CRUDE, NHT, PLATFORMER - UOP, PENEX - UOP, DHT, FCCU - UOP, POLY - UOP, MEROX - UOP, LDL MEROX - UOP, SAT LPG MEROX - UOP and UNSAT LPG - UOP. All these units utilize heat and pressure to effect chemical changes in the petroleum stock. Also included in your proposed purchase is a distributed control system, comprised of a Honeywell TDC 2000 and Modicon 584 PLC.

Auxiliary units include a gas plant complete with de-ethanizer, two depropanizers, C3 driers and an amine H2S removal system; an FCC gas concentration unit complete with primary absorber, sponge absorber, stripper and debutanizer; and a steam plant complete with Foster-Wheeler superheated packaged boilers. All the auxiliary units also employ heat and pressure.

Operating and maintenance equipment include hydraulic maintenance cranes, trucks, pipe trailers, a fire engine, foam trailers, and front-end loaders.

The applicable subheading for all the process units and for the auxiliary gas plant and the FCC gas concentration unit will be 8419.89.5075, Harmonized Tariff Schedule of the United States (HTS), which provides for other machinery plant or laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the auxiliary steam plant will be 8402.11.0000, HTS, which provides for steam or other vapor generating boilers: watertube boilers with steam production not exceeding 45 tons per hour. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the distributed control system will be 8537.10.00, HTS (if voltage does not exceed 1,000 V.) or 8537.20.00, HTS (if voltage exceeds 1,000 V.), both of which provide for boards, panels, consoles, cabinets and other bases designed for electric control or the distribution of electricity. The rate of duty for both subheadings will be 5.3 percent ad valorem.

The applicable subheading for the trucks will be 8704.31.00 (if gross vehicle weight does not exceed 5 metric tons) or 8704.32.00 (if gross vehicle weight exceeds 5 metric tons), which provide for other motor vehicles for the transport of goods, with spark-ignition internal combustion piston engine. The rate of duty for both subheadings will be 8.5 percent ad valorem. The applicable subheading for the pipe and foam trailers will be 8716.39.00, which provides for other trailers and semi-trailers for the transport of goods: other. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the fire engines will be 8705.30.0000, which provides for special purpose motor vehicles, other than those principally designed for the transport of persons or goods: fire fighting vehicles. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the front-end loaders will be 8429.51.10, which provides for self-propelled front-end shovel loaders, wheel-type. The rate of duty will be 2 percent ad valorem.

Goods classifiable under the various subheadings, which have originated in the territory of Canada will be entitled to lower rates of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The FTA rates by subheading are as follows:

Subheading Ad Valorem Rate

8419.89.5075 0.8
8402.12.0000 1.3
8704.31.00 Free
8704.32.00 Free
8716.39.00 0.8
8705.30.0000 Free
8429.51.10 0.4
8537.10.00 1.0

Those units that were originally manufactured in the United States and imported into Canada may be classifiable in subheading 9801.00.1099, HTS, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free.

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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