Ms. Jennifer Hayes
13131 Lake Fraser Dr. SE
Calgary AB T2J 7E8
Date of issuance of ruling:
This is in response to your request for an advance ruling on the tariff classification of SPX Copes-Vulcan Multiple Nozzle Spray Desuperheater. This product is manufactured by SPX Flow of McKean, PA, USA.
The goods are multiple nozzle spray desuperheaters. The unit is a nozzle tube assembly made from stainless steel alloy. The unit consists of a cage-guided plug situated within a nozzle tube just behind the discharge nozzles. The plug is controlled by an actuator under the signals of a temperature controller.
The function of the unit is to cool process steam by passing a controlled amount of cooling water through the nozzle tube assembly when the plug is extended. The resulting soft, misty spray acts as a cooling medium in the superheated steam flow. The nozzle tube assembly fits up into the bore of the mounting flange and is locked in place with a threaded ring. The unit is used in conjunction with two Heat Recovery Steam Generator (HRSG) cogeneration units.
Analysis and Justification
Heading 84.04 provides for “Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economizers, super-heaters, soot removers, as recoverers); condensers for steam or other vapour power units”. As per the Explanatory Notes (ENs) to heading 84.04, Part (A) Auxiliary plant for use with boilers of heading 84.02 or 84.03, these include: …(4) De-super-heaters. These are used to prevent the development of too high a temperature in the super-heaters. Normally, they are placed between two sections of the super-heater, and generally consist of a cast iron body into which the steam is passed and cooled by a flow of water.
Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.
General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.
The SPX Copes-Vulcan multiple nozzle spray Desuperheater is classified under 8404.10.00.90 in accordance with General Interpretative Rules 1 and 6.
This ruling has been issued under paragraph 43.1(1)(c) of the Customs Act and will be honoured by the CBSA for future importations of the goods specified, provided the material facts and circumstances remain as originally presented; all conditions in the ruling have been met; the ruling has not been modified, revoked, revised, or cancelled; and the Customs Tariff legislation has not changed. Should there be a change in the material facts or circumstances pertaining to the goods, you must notify the CBSA as soon as possible. You may request that the advance ruling be modified or revoked as of the date of the change.
Importers should quote the advance ruling number at the time of importation in either the description field of the B3 entry document or on the Canada Customs Invoice. Exporters or producers should quote the advance ruling number on the Certificate of Origin or commercial invoice accompanying the goods.
Should you disagree with this advance ruling, you may file a dispute notice under subsection 60(2) of the Customs Act within 90 days of the date of issuance. Please see the procedures outlined in Appendix C of the CBSA’s Memorandum D11-11-3, Advance Rulings for Tariff Classification.
This advance ruling is considered reason to believe for the purposes of section 32.2 of the Customs Act and as described in Memorandum D22-1-1, Administrative Monetary Penalty System.
All D-Memoranda referenced in this letter may be accessed on the CBSA website.
Consent to the Public Release of the Advance Ruling
As per your consent statement, we will release this advance ruling to the public, in both official languages, in accordance with the procedures described in Memorandum D11-11-3.
Manager, Tariff Policy Unit 'B'
Trade Policy Division
- Date modified: