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NY C83470

January 29, 1998

CLA-2-84:RR:NC:MM:106 C83470


TARIFF NO.: 8419.40.0080

Mr. William Harding
Maurice Pincoffs Company, Inc.
P.O. Box 920919
Houston, TX 77292-0919

RE: The tariff classification of a decoking unit from Japan

Dear Mr. Harding:

In your letter dated January 12, 1998, on behalf of Wyatt Field Service Company, you requested a tariff classification ruling. You included drawings and specifications with your request.

The subject decoking unit will consist of three component parts shipped together for ease of transport and will include the coke drum head, the coke drum shell and the coke drum cone. After importation these components will be welded together to form a coke drum unit or decoking vessel for the fractionating of petroleum, a high temperature rectifying process. The three components of this rectifying plant, in their imported condition, have the essential character of the finished plant.

The applicable subheading for the decoking unit imported in an unassembled condition will be 8419.40.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other distilling or rectifying plant. The rate of duty will be 0.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patrick J. Wholey at 212-466-5668.


Robert B. Swierupski

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