CLA-2-73:S:N:N1:113 840472
Mr. D. W. Tuttle
George Wm. Rueff, Inc.
8312 Florida Blvd.
Suite 212-B
Baton Rouge, LA 70806
RE: The tariff classification of water storage tanks from Australia.
Dear Mr. Tuttle:
In your letter dated April 28, 1989 you requested a tariff
classification ruling on behalf of Otis McAllister Export Corporation of New
Orleans.
The item is a steel water storage tank. The models presented in the
brochure which you have provided vary in capacity from 22,750 liters to
227,500 liters. The "Corilok" tanks are prefabricated and portable and are
suitable for storage of fresh, salt, and mineral waters.
The applicable subheading for the water tanks will be 7309.00.0030,
Harmonized Tariff Schedule of the United States (HTS), which provides for
water tanks of steel of a capacity exceeding 300 liters. The rate of duty
will be 2.6 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