CLA-2-73:OT:RR:NC:4:428
Mr. Jon R. Weiner
Rolls-Royce North America
2001 S. Tibbs Avenue, Speed Code S36
Indianapolis, IN 46241
RE: The tariff classification of a stainless steel gravity tank from Sweden and a stainless steel oil tank from Great Britain. Correction to ruling number N162120.
Dear Mr. Weiner:
This replaces ruling number N162120, issued May 13, 2011, which contained a clerical error. A complete corrected ruling follows.
In your letter dated April 21, 2011, you requested a tariff classification ruling.
The merchandise under consideration are two stainless steel tanks. The first tank is described as a gravity tank, and is designed to hold oil used in the lubrication system of a marine tunnel thruster. This tank is installed within a ship’s hull, and is rated to hold up to 170 liters. In use, gravity causes the oil stored in the tank to flow down into the thruster, lubricating bearings, gears, and other movable parts. The oil collects in a draining unit within the thruster and is pumped back into the tank for storage and re-use. From the information you provided, this tank does not contain any installed equipment or mechanical features upon importation. Additional components, including a breather element, an electrical level switch, and valves, are installed in the tank after importation.
The second tank is an oil tank with a capacity of 27 liters, and is designed for installation directly onto the casing of an aircraft engine. You state that upon importation, this oil tank contains no installed equipment or mechanical features. After importation, additional components, including an air/oil separator, oil outlet strainer, remote oil level sensor, oil level sight gauge, and valves, are installed in the tank. This tank stores oil which is distributed to lubricate the aircraft engine’s gearbox, then pumped back into the tank for re-use.
In your ruling request you suggest classification of the stainless steel gravity tank in 8479.90.9496, Harmonized Tariff Schedule of the United States (HTSUS) as part of a machine or mechanical appliance having individual functions. As per your response, however, the subject merchandise is not fitted with any mechanical equipment upon importation; classification in heading 8479, HTSUS, is therefore precluded. You also suggest classification of the gravity tank in 7326.90.8588, HTSUS, as an other article of iron or steel, but the subject merchandise is more specifically provided for in another heading of the tariff.
In addition, you suggest classification of the stainless steel oil tank in 8411.91.9085, HTSUS, as a part of a turbojet or turbopropeller, or in 7326.90.8588, as an other article of iron or steel. However, the oil tank is more specifically provided for in another heading of the tariff.
The applicable subheading for the stainless steel gravity tank will be 7310.10.0050, HTSUS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of 50 liters or more: Other.” The general rate of duty will be Free.
The applicable subheading for the stainless steel oil tank will be 7310.29.0050, HTSUS, which provides for “Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of less than 50 liters: Other: Other.” The general 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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division