CLA-2-73:RR:NC:MM:113 B86348

Mr. John Newmeister
Matrix Service, Inc.
10701 East Ute Street
Tulsa, OK 74116-1517

RE: The tariff classification of containers from France or Japan

Dear Mr. Newmeister:

In your letter dated June 2, 1997, you requested a tariff classification ruling.

The merchandise is a steel storage vessel in the form of a sphere with a supporting tower. The sphere plates are fabricated into double curvature plates with edge preparation for field welding. The plates may already have manways or piping welded into them. The use of this sphere is as a container for the storage of high pressure liquid hydrocarbons.

The applicable subheading for the sphere will be 7311.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for containers for compressed or liquefied gas, of iron or steel. The rate of duty will be 2 percent ad valorem.

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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division