CLA-2-73:S:N:N1:113 851545

Mr. William Reiser
Neuero Corporation
1201 Hawthorne Lane
West Chicago, IL 60185-1894

RE: The tariff classification of propane tanks from Brazil.

Dear Mr. Reiser:

In your letter dated April 10, 1990 you requested a tariff classification ruling.

The first item is an unassembled carbon steel propane tank. The component parts consist of a hollow cylinder form and two cylinder heads. After importation the cylinder seam and the top and bottom heads will be welded to form a propane tank. The second item is a substantially complete carbon steel tank which after importation will have a valve installed.

The applicable subheading for the tanks will be 7311.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for containers for compressed or liquefied gas, of steel. The duty rate will be 5 percent ad valorem.

Articles classifiable under subheading 7311.00.0090, HTS, which are products of Brazil are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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