CLA-2-76:S:N:N1:113 853398

Mr. William R. Shields
Janis Research Company Inc.
2 Jewel Drive
P.O. Box 696
Wilmington, MA 01887-0696

RE: The tariff classification of aluminum helium containers from France.

Dear Mr. Shields:

In your letter dated May 24, 1990 you requested a tariff classification ruling. Your descriptive literature indicates that you will be importing several wide-neck, aluminum containers that will hold liquid helium. These containers will be used for helium storage in laboratories and for road transport of the gas.

The applicable subheading for the aluminum helium containers will be 7613.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum containers for compressed or liquefied gas. The rate of duty will be 5 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