Newly Released CBP HQ Rulings for July 9
The Customs Rulings Online Search System (CROSS) was updated July 9 with the following headquarters rulings (ruling revocations and modifications will be detailed elsewhere in a separate article as they are announced in the Customs Bulletin):
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H302985: Application for Further Review of Protest Number 2002-18-100011; Tariff classification of radiant floors, radiant panels, radiant arches, radiant coils and plenums from Malaysia
| HTS: Radiant coils, radiant panels, radiant arches and radiant floors: 8417.90.00, 3.9%, “Industrial or laboratory furnaces and ovens, including incinerators, nonelectric, and parts thereof: Parts.” Radiant plenums: 8481.80.90, 2%, “Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves; parts thereof: Other appliances: Other.” |
| Issue: Whether the subject goods are classified as (1) parts of heat exchange units of subheading 8419.90.30; (2) parts of other machinery, plant or laboratory equipment for the treatment of materials by a process involving a change of temperature such as heating, under subheading 8419.90.95; (3) appliances similar to taps, cocks and valves for pipes, boiler shells, tanks, vats or the like, under subheading 8481.80.90; or (4) in heading 8417, as parts of industrial furnaces. |
| Item: Radiant floors, radiant panels, radiant arches, radiant coils and plenums, specifically manufactured for and used exclusively with a heater that primarily consists of a stack, convection coils, radiant coils, a refractory, burner and radiant panels. The heater is designed for a hydrocracker unit and is used to heat crude oil to a desired temperature. The radiant panels, radiant floors and radiant arches are simply structural components that contain the heat produced by the burner within a confined area. The plenums are large, carbon steel chambers that connect to the compartment containing the burner and are used to distribute air to the heater’s burners. Oil flowing through the radiant coils absorb the heat generated by the fuel combustion process |
| Reason: The plenums are “ejusdem generis” with the “taps, cocks, valves and similar appliances,” and they are also similar to the goods of heading 8481 described in the explanatory note to heading 8481. The explanatory note to heading 8417 says the heading covers non-electrical industrial or laboratory type furnaces and ovens, designed for the production of heat in chambers at high or fairly high temperatures by the combustion of fuel (either directly in the chamber or in separate combustion chambers). The process used by the heater mirrors that process. |
| Ruling Date: May 3, 2021 |