This chapter provides guidelines and requirements for the design and fabrication of carbon steel or corrosion-resistant alloy components of SO² removal equipment, including scrubbers, tanks, chimney liners, ductwork, and associated equipment that are to be lined for corrosion or abrasion resistance. These criteria pertain to components typically constructed of ASTM A36 carbon steel, but may be used where other steel or corrosion-resistant alloy materials are used for component construction.