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NY L88608

November 23, 2005

CLA-2-84:RR:NC:N1:106 L88608


TARIFF NO.: 8419.60.1000

Mr. Arthur Lentz
LML Customhouse Broker Inc.
2252 A Landmeier Road
Elk Grove Village, IL 60007

RE: The tariff classification of an air liquefying cold box

Dear Mr. Lentz:

In your letter dated October 31, 2005, on behalf of Linde Gas LLC, you requested a tariff classification ruling.

The merchandise in question is machinery consisting principally of distillation columns, brazed aluminum plate-fin heat exchangers, and a variety of other cold box components. The cold box functions to separate oxygen, nitrogen, argon and other gas mixtures from air using the Linde air liquefaction process. The components are all packaged together in one shipment in a large, insulated steel structure which, when assembled, is nearly 120 feet in height. In operation, air is compressed, freed of vapor, dust and carbon dioxide and is refrigerated to very low temperatures. It is compressed to a liquid and separated by distillation into oxygen, nitrogen, argon and other gases.

You contend that the principal function of the cold box is described in subheading 8419.40, HTS, which provides for distillation plant. However, the Harmonized Commodity Description and Coding System Explanatory Notes in 8419 (VII) include “machines of the Linde or Claude type used for the liquefaction of air” in the provision for machinery for liquefying air. Additionally, Customs Headquarters ruling 546305 of April 29, 1996 noted that a cold box similar to the instant merchandise was classified in the tariff provision for machinery for liquefying air.

The applicable subheading for the cold box will be 8419.60.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for machinery for liquefying air containing brazed aluminum plate-fin heat exchangers. The rate of duty will be 4.2 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 Wholey at 646-733-3013.


Robert B. Swierupski

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