CLA-2-73:S:N:N3:113 805160 JTS
Ms. JoAnn Johnston
Great Lakes Customs Brokerage
85 River Rock Drive #202
Buffalo, NY 14207
RE: The tariff classification of relaxation chambers from Canada
Dear Ms. Johnston:
In your letter dated December 13, 1994, on behalf of Hooper
Welding Enterprises, Ltd., you requested a tariff classification
ruling.
The merchandise is called a relaxation chamber. The item is
a steel tank, without thermal or mechanical equipment other than
valves. The tank removes static electricity from petroleum
products after they have been refined. The petroleum enters the
tank through the intake valve, and once inside, the petroleum is
no longer in motion and the static electricity dissipates. It
appears from the fax you sent that the tank's capacity is 772 US
gallons, but in any case it is certainly more than 300 liters.
The applicable subheading for the relaxation chamber will be
7309.00.0030, Harmonized Tariff Schedule of the United States
(HTS), which provides for reservoirs, tanks, vats and similar
containers for any material ... of iron or steel, of a capacity
exceeding 300 liters, whether or not lined or heat insulated, but
not fitted with mechanical or thermal equipment. The general
rate of duty will be 2.1 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport