CLA-2-73:OT:RR:E:NC:N4:428
Mr. Mike Nerbas
Newalta Corporation
211 – 11 Ave. South West
Calgary, Alberta
T2R 0C6
Canada
RE: The tariff classification of storage tank from Canada.
Dear Mr. Nerbas:
In your letter dated June 29, 2009, you requested a tariff classification ruling.
The merchandise is identified as an 80m3 (500 BBL) Storage Tank. The storage tank is constructed of 100% steel materials and has four walls and is mounted on a steel skid for transporting. It measures 10’9” in width x 47’7” in length x 6’9” in height and weighs 40,300 pounds.
The 80m3 (500 BBL) Storage Tank is used in an oilfield drilling application for the storage of shale cuttings recovered from the drainage tank and all the processed solids from the 25m3 storage tank, which has captured cuttings from the centrifuge. The waste material is then stored inside the 80m3 (500 BBL) tank and later mixed with sawdust to a proper disposal consistency. The mixing is done with the excavator on site and then the excavator transfers the waste into trucks to be hauled to a landfill facility. A photo of the 80m3 Storage Tank (500 BBL) was submitted with your request.
The applicable subheading for the 80m3 (500 BBL) Storage Tank will be 7309.00.0030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), 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 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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division