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NY H82738

June 25, 2001

CLA-2-84:RR:NC:1:104 H82378


TARIFF NO.: 8402.90.0090; 8481.80.9040; 7308.90.3000

Mr. Richard A. Rocco
Livingston International, Inc.
27215 Northline Road
Taylor, Michigan 48180

RE: The tariff classification of casing panels, dampers and trusses for a heat recovery steam generator from Canada.

Dear Mr. Rocco:

In your letter dated June 19, 2001 on behalf of Rogers Steel Products of Quebec, Canada you requested a tariff classification ruling.

This request covers casing panels, outlet duct panels, supports and metal dampers for a heat recovery steam generator (HRSG) and trusses shipped in an unassembled state to lift and position the large components of the HRSG in the erection of the plant. Your original request of May 1, 2001 also included expansion joints consisting of fiberglass and teflon. Additional questions regarding the expansion joints have been faxed to your office.

The casing panels are made of ¼ inch carbon steel plates with stiffeners made of various sizes of H-beams and flat bars welded on. The panels are insulated with 6 or 3 inch ceramic fiber retained by stainless steel studs and liner plates made of 11 or 14 gauge steel. The outside surfaces are sandblasted and painted. The outlet duct panels are the same as the casing panels but are not insulated. The panels form the outside walls of the HRSG.

The metal dampers are produced by another Canadian manufacturer. They are louver dampers and will be pneumatically actuated.

The supports consists of 36 inch H-beams with 1 inch and ½ inch flat bars and graphite sliding pads assembled to them. They support the pressure vessels, HP, IP and LP, on the top of the HRSG.

The trusses are shipped with lifting beams, shear plates, brackets and lifting lugs which will be assembled at the job site. They are not part of a lifting machine. They are used in conjunction with a crane to lift and stabilize the large components of the plant.

You suggest that the casing panels, the outlet duct panels, dampers and supports should be classified under HTS subheading 8404.90 as parts of auxiliary plant for use with boilers because the HRSG includes superheaters, reheaters, evaporators, economizers, bypass stack silencer and condensers. You argue that the plant is more than merely a steam generating boiler. The HRSG not only generates steam, but condenses it.

You also suggest that expansion joints should be classified in 8404.90 since they form an integral part of the outside walls of the HRSG. An examination of the sample material recently submitted indicates that they may be excluded from classification in chapter 84 by virtue of chapter 84, note 1(c). Answers to the questions noted above should resolve the issue.

It is our position that all of the items that you suggest belong in 8404.90 are parts of the overall HRSG, not parts of any of the individual components you mentioned such as the superheaters, economizers, etc.

The applicable subheading for the casing panels, outlet duct panels and supports will be 8402.90.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of steam or other vapor generating boilers. The rate of duty will be 4.3 percent.

The applicable subheading for the louver dampers will be 8481.80.9040, HTS, which provides for taps, cocks, valves and similar appliances : other appliances: other. The rate of duty will be 2 percent.

The trusses are classified under HTS subheading 7308.90.3000 which provides for columns, pillars, posts, beams, girders and similar structural units: not in part of alloy steel. The rate of duty will be 0.8 percent.

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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