CLA-2-73:OT:RR:NC:2:230
Mr. Bradley D. Maier, Esq.
Schwabe, Williamson & Wyatt, PC
1211 SW 5th Ave.
Suite 1500
Portland, OR 97204
RE: The tariff classification of cargo tanks from South Korea
Dear Mr. Maier:
In your letter dated May 11, 2015 you requested a binding classification ruling on behalf of your client, Vigor Fab, LLC. The ruling was requested for steel cargo tanks and piping. Product information was submitted for our review.
You indicate in your letter that the merchandise is cargo tanks designed to carry liquefied anhydrous ammonia, a liquefied gas. The tanks will be constructed of steel and installed into ocean barges after importation into the United States. Each tank will measure 95 feet in length by 41 feet high by 75 feet wide and will hold 5500 short tons of anhydrous ammonia. You state that the tanks will have passive thermal insulation foam sprayed on them, but that they will be imported without any mechanical or thermal equipment attached. You indicate that the tanks will have some minimal seamless steel piping installed inside of them to facilitate cooling and reliquefaction. Each tank will have two openings to accept pumps, instruments and other piping. You state that the tanks are not certified in accordance with Title 49, Code of Federal Regulations, Sections 178.36 through 178.68.
You are seeking a classification designation for both the tanks and the steel piping. While we do not have details regarding the configuration of the piping, we find that the piping is classifiable with the tanks. The piping is an installed element of the tank system upon importation, and there is nothing in the language of heading 7311, Harmonized Tariff Schedule of the United States (HTSUS), nor the associated Explanatory Notes, that precludes its classification with the tanks. Furthermore, New York Ruling B86348, dated June 23, 1997, confirms the classification of the piping with the tank.
The applicable subheading for the cargo tanks is 7311.00.0090, Harmonized Tariff Schedule of the United States, which provides for Containers for compressed or liquefied gas, of iron or
steel. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division