CLA-2-73:OT:RR:NC:N4:428
Ms. Barbara C. Stegemann
KPMG LLP
Bay Adelaide Centre
333 Bay Street, Suite 4600
Toronto, Ontario M5H 2S5
Canada
RE: The tariff classification of stainless steel LNG storage tanks from Germany.
Dear Ms. Stegemann:
In your letter dated October 4, 2012, you requested a tariff classification ruling on behalf of your client, Toromont Industries Ltd.
The merchandise under consideration is storage tanks for liquefied natural gas (LNG), which will be used on marine vessels. From the information you provided, the storage tanks are double walled, range in capacity from 200,000 to 300,000 liters, and are made of stainless steel. You state that the storage tanks will be imported empty and will also not contain any thermal or mechanical elements upon importation. Additional components, including double wall stainless steel pipe work, valves, fittings, sensors, and controls, will be installed in the tanks after importation into the United States.
The applicable subheading for the stainless steel LNG storage tanks will be 7311.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Containers for compressed or liquefied gas, of iron or steel: Other.” The general rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division