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March 19, 1999

CLA-2-84:RR:NC:1:104 D88567


TARIFF NO.: 8402.11.0000

Mr. Kent N. Kirkham
Westinghouse Electric Company,
Energy Systems
P.O. Box 355
Pittsburgh, PA 15230-0355

RE: The tariff classification of steam generators from Spain

Dear Mr. Kirkham:

In your letter dated February 19, 1999 you requested a tariff classification ruling.

The steam generators are pressure vessels which will be used in pressurized water reactor nuclear steam supply systems for the generation of electric power. In a telephone conversation with a member of my staff, you indicated that only the steam generators are being imported, not entire systems. Each vessel contains a channel head, U-tubes and a steam drum. The two integral sections are the evaporator section and the steam drum section. The primary cooling water is circulated through the inside of the U-tubes and heat is exchanged to secondary water which surrounds the outside of the U-tubes. In order to keep it free of fission by-products, the secondary water is not permitted to mix with the primary water. The heated secondary water is permitted to turn to steam in the steam drum. From there it is delivered to a steam turbine which functions in identical fashion to those used in fossil fired power plants. In this case, the heat source in the reactor is the fission of uranium atoms rather than the burning of fossil fuels.

Steam flow per steam generator is 3,813,000 lbs/hr (480 kgs/sec). The generator’s operating pressure, tube side, is 2250 psia (155 bar). The unit features a shell of Mn-Mo steel, channel head of carbon steel clad internally with stainless steel and tube of thermally treated Inconel. The tube sheet is Ni-Mo-Cr-V clad with Inconel on primary face. Overall height is 67 ft., 8 in. (20.6 m) with a dry weight, in place, of 346 tons (314,000 kg).

The applicable subheading for the steam generators will be 8402.11.0000, HTS, which provides for Steam or other vapor generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water
boilers; parts thereof: Steam or other vapor generating boilers: Watertube boilers with a steam production exceeding 45 t per hour. The rate of duty will be 5.5 percent ad valorem.

In your letter, you indicated that you believe these steam generators may be classifiable in subheading 8401.40.00, Harmonized Tariff Schedule of the United States (HTS), as parts of nuclear reactors. In defense of this position, you state, in part, that:

(1) The Westinghouse designed nuclear steam supply system will not function without these steam generators and (2) The design of these steam generators is so specialized that no other practical application exists for their use.

Classification of merchandise under the HTSUSA is governed by the General Rules of Interpretation (GRI’s). GRI 1 states, in pertinent part, that classification shall be determined according to the terms of the headings and any relative section and chapter notes. Additional U.S. Rule of Interpretation 1(c) states that a specific provision for a part shall prevail over a provision for parts. In addition, Note 2 to Section XVI states that, subject to certain exclusions found in Note 1 to Section XVI, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines are to be classified according to the following rules:

(a) Parts which are goods included in any of the headings of chapters 84 and 85 (other than headings 8409, 8431, 8448, 8466, 8473, 8485, 8503, 8522, 8529, 8538 and 8548) are in all cases to be classified in their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 8479 or 8543) are to be classified with the machines of that kind or in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate. However, parts which are equally suitable for use principally with the goods of headings 8517 and 8525 to 8528 are to be classified in heading 8517;

(c) All other parts are to be classified in heading 8409, 8431, 8448, 8466, 8473, 8503, 8522, 8529 or 8538 as appropriate or, failing that, in heading 8485 or 8548.

In accordance with GRI 1, Additional U.S. Rule of Interpretation 1(c) and Note 2 to Section XVI, as the steam generators are specifically provided for in heading 8402, they are classified 8402.11.0000. Consequently, they cannot be classified in subheading 8401.40.00.

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 Robert Losche at 212-637-7038.


Robert B. Swierupski

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