CLA-2-73:RR:NC:1:117 R02577
4008.21.0000; 3919.10.2055; 7308.90.3000
Ms. Dixie Moore
Bristar Containment Industries Ltd.
Box 132
Torrington, Alberta, Canada T0M-2B0
RE: The tariff classification of secondary containment systems and their various components from Canada.
Dear Ms. Moore:
In your letter dated September 15, 2005 you requested a tariff classification ruling.
The items to be imported are secondary containment systems used for the prevention of petroleum, edible oil and contaminated water spills. These systems, may be comprised of galvanized steel panels, a Polyflex HDPE Geomembrane liner, clamps, a non-woven geotextile liner protector, galvanized steel posts and braces, hardware kit, corner kit and a boot kit. Depending on the particular use of each containment system, material sizes may vary or pieces may be omitted.
The applicable subheading for the complete secondary containment system will be 7308.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, other, other, other, other. The rate of duty will be free.
You state that on occasion these components will be imported separately as replacement parts. Because we do not have adequate information, we will only be able to rule upon some of the components at this time.
The applicable subheading for the steel panels made of galvanized profile sheeting will be 7216.99.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for angles, shapes and sections of iron or nonalloy steel, other, other, other. The rate of duty will be free.
The applicable subheading for liner material made of high density polyethylene (HDPE) or of linear low density polyethylene (LLDPE) that has not been reinforced with textile or any other materials and that is in the form of rectangular sheets that have not been further worked will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for liner material made of HDPE or LLDPE that has not been reinforced with textile or any other materials and that has been further worked, e.g., by the addition of grommets, hems, ropes or perforations, or that is in a form other than a rectangle, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for boots consisting of HDPE or LLDPE sheeting preformed into shapes that fit over pipes or protrusions in the liner will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for butyl rubber tape will be 4008.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for plates, sheets, strip, rods and profile shapes, of vulcanized rubber other than hard rubber: of noncellular rubber: plates, sheets and strip. The rate of duty will be free.
The applicable subheading for the pressure sensitive tapes made of polyethylene or other plastics will be 3919.10.2055, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other: other: other. The general rate of duty will be 5.8 percent ad valorem.
The applicable subheading for the galvanized steel posts and braces used as wall supports will be 7308.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for 7308 structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge sections, lock gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns) of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel, other, columns, pillars, posts, beams, girders, and similar structural units, not in part of alloy steel. The general rate of duty will be free.
With regard to the clamps and non-woven geotextile liner protectors, re-submit descriptive literature including breakdown of component materials. Also provide representative samples for each item.
For the hardware kits, please provide either drawings or samples of each fastener showing features and sizes. Are there specific style numbers? At the time of import, how will these items be packaged? Will they be packaged individually or as a set for retail sale? What material are these fasteners made from? Are they carbon steel, stainless steel, other alloy steel or are they comprised of another type of metal.
Additional information is also needed for the corner kits. What type of steel are the angles made from? Although you state that these items are cut from sheet, a detailed explanation of the manufacturing process is necessary.
Please limit your ruling request to a maximum of 5 items of the same class or kind.
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 Gloria Stingone at 646-733-3020.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division