Machinery for liquefying air or other gases:
H302168 · 2021-01-08 — Revocation of NY N300353; Classification of a distillation refining module
The following is our decision regarding your request for reconsideration of New York Ruling Letter (NY) N300353, dated September 27, 2018, on behalf of your client, Fluor Enterprises, Inc. (Fluor; Importer), regarding the tariff classification of a certain plant module under the Harmonized Tariff Schedule of the United States (HTSUS). In that ruling letter, the product at issue, “Module 1101JB,” is described as interfacing with various other modules and consists of interconnected components that include reboilers, condensers, pumps, drums and interconnecting pipes. The module was classified…
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