HQ 953614: "Chemrec Gasifier"; Water Gas Generator; Explanatory Note 84.05

us-cbp-cross-rulings-hq-953614HQ 953614: "Chemrec Gasifier"; Water Gas Generator; Explanatory Note 84.05Guidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 953614
                         March 25, 1993


CLA-2 CO:R:C:M 953614 DWS

CATEGORY: Classification

TARIFF NO.: 8504.10.00

Mr. Harry G. Kelly
Givens and Kelly
950 Echo Lane, Suite 360
Houston, TX 77024-2788

RE: "Chemrec Gasifier"; Water Gas Generator; Explanatory Note
    84.05

Dear Mr. Kelly:

     This is in response to your letter of February 8, 1993, to the
Regional Commissioner of Customs, New York, on behalf of Gotaverken
Energy AB, concerning the classification of a chemical recovery
gasifier under the Harmonized Tariff Schedule of the United States
(HTSUS).  Your letter was referred to this office for preparation
of a response.

FACTS: 

     The merchandise consists of a chemical recovery gasifier,
known as the "Chemrec Gasifier".  It is used by paper pulp
producers as an incremental expansion option for recovering energy
(as gas) from wood pulp residues.  The residue is black liquor that
results from the liquification of wood chips in the pulping
process.  The gasifier is a freestanding closed cylinder, fitted
with a refractory lining and an entrained bed reactor.  The black
liquor, composed of organics, water, and caustics, is injected as
an atomized spray into the cylinder where in comes into contact
with pressurized heated air.  The mixture partially combusts at a
temperature of 900 degrees Celsius in order to yield water gas, a
mixture of hydrogen and carbon monoxide.  The water gas is
subsequently used as heat fuel.  The wastes are filtered through,
solidified, suspended in a cooling liquid, and continually drawn
off.


ISSUE: 

     Whether the chemical recovery gasifier is classifiable under
heading 8405, HTSUS, as a water gas generator?

 LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

     Subheading 8405.10.00, HTSUS, provides for: "[p]roducer gas
or water gas generators, with or without their purifiers; acetylene
gas generators and similar water process gas generators, with or
without their purifiers."

     In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized.  The Explanatory Notes, although not dispositive, are to
be used to determine the proper interpretation of the HTSUS.  54
Fed. Reg. 35127, 35128 (August 23, 1989).  In part Explanatory Note
84.05 (pp. 1146 - 1147) states that:

     [t]his heading covers self-contained apparatus and plant for
     generating any kind of gas (e.g., producer gas, water gas and
     mixtures thereof, or acetylene) whatever the intended use of 
     the gas produced (lighting, industrial heating, feeding gas
     engines, welding or cutting metals, chemical synthesis, etc.)
     . . .

                   (A) PRODUCER GAS GENERATORS

     [t]hese usually consist of a closed cylinder, generally fitted
     with a refractory lining or a water-cooled double wall      
      enclosing a grate (either of fixed, shaking or revolving   
       type), with provision for passing a current of air (or of
air       and steam) by suction or blowing.  A thick bed of fuel
is          burned on the grate and the flow of air and steam is
regulated
     so that combustion is incomplete, the resultant mixture of
     carbon monoxide, hydrogen and nitrogen (producer gas) being
     drawn off at the top of the apparatus.

      In certain generators of the "reversed combustion" type, the 
     air is blown from the top to the bottom and along the sides
of
     the cylinder and the gas is collected at the bottom of the 
     apparatus, below the grate.  This allows for more complete
     combustion of tars, etc.

                    (B) WATER GAS GENERATORS

     These are of a similar construction, but are arranged so that
     air and a spray of water or steam are blown in alternate    
      phases into the apparatus.  The gas resulting from the water 
     phase is a mixture of hydrogen and carbon monoxide (water gas)
     having a higher heating power than producer gas.  It may be
     collected separately from the producer gas obtained during the
     air phase or the two gases may be mixed. . .

     Based upon the above description, it is our position that the
subject chemical recovery gasifier is described as a water gas
generator under heading 8405, HTSUS.  Specifically, we find that
the merchandise is classifiable under subheading 8405.10.00, HTSUS.

HOLDING:

     The chemical recovery gasifier is classifiable under
subheading 8405.10.00, HTSUS, which provides for: "[p]roducer gas
or water gas generators, with or without their purifiers; acetylene
gas generators and similar water process gas generators, with or
without their purifiers."  The general, column one rate of duty is
2.8 percent ad valorem.

                           Sincerely, 



                           John Durant, Director
                           Commercial Rulings Division

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