OT:RR:CTF:CPMMA H351314 RLP
Category: Classification
Tariff No.: 7309.00.00
Mr. David Robeson
Mohawk Global
123 Air Cargo Road
Syracuse, NY 13212
Re: Affirmation of NY N333141; Tariff classification of steel transfer tanks from Mexico
Dear Mr. Robeson,
This letter is in response to your request for reconsideration, dated July 2, 2025, of New
York Ruling Letter (NY) N333141, issued to your client Werner Co. on June 7, 2023, regarding
the classification of steel transfer tanks from Mexico under the Harmonized Tariff Schedule of
the United States (HTSUS). In NY N333141, U.S. Customs and Border Protection (CBP)
considered whether to classify the merchandise under heading 8609, HTSUS, heading 7310,
HTSUS, or heading 7309, HTSUS, and determined that the correct classification of the
merchandise is under heading 7309, HTSUS, specifically, subheading 7309.00.0090, HTSUSA
(Annotated). You now request that CBP consider classifying the merchandise instead under
heading 8708, HTSUS. After reviewing NY N333141 and the information provided, we find that
NY N333141 correctly classified the merchandise under subheading 7309.00.00, HTSUS, for the
reasons set forth below.
FACTS:
NY N333141 describes the subject merchandise as follows:
The product under consideration is a steel transfer tank with a stated volume of 100 gallons (378.5
liters). The tank is constructed of 14-gauge steel, is rectangular in shape, and measures
approximately 45 inches long by 24 inches wide by 24 inches high. There are two, two-inch
openings on the top of the tank. You state that the tank is marketed for the conveyance of non-
flammable liquids, such as diesel fuel. You indicate that the tank will be mounted (screwed) onto
the bed of a pickup truck; you note that it is not designed to be mounted to a trailer. The tank is
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imported with a mounting kit and has two lifting eyes to facilitate moving the tank. Based on the
means by which the tank is mounted, it does not appear as though it would be frequently or easily
removed from the pickup bed. The tank does not incorporate any thermal or mechanical equipment
at time of importation.
Following this decision in NY N333141, you requested we consider classification of the
merchandise under heading 8708, HTSUS, which provides for “Parts and accessories of the
motor vehicles of headings 8701 and 8705.” In the reconsideration request, you cited NY
D84419, dated November 12, 1998, in support of your position. You also clarified that while the
tank has a capacity of 100 gallons, the recommended capacity is only 96 gallons.
ISSUE:
Whether the subject steel transfer tanks are classifiable under heading 7309, 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,” under heading
8609, HTSUS, which provides for “Containers (including containers for the transport of fluids)
specially designed and equipped for carriage by one or more modes of transport,” or under
heading 8708, HTSUS, which provides for “Parts and accessories of the motor vehicles of
headings 87.01 to 87.05.”
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of
Interpretation (GRIs), and, in the absence of special language or context which otherwise
requires, by the Additional U.S. Rules of Interpretation (AUSRI). GRI 1 provides that the
classification of goods shall be determined according to the terms of the headings of the tariff
schedule and any relative section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise
require, the remaining GRIs 2 through 6 may then be applied in order.
* * *
The 2025 HTSUS provisions under consideration are the following:
7309 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.
* * *
7310 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.
* * *
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8609 Containers (including containers for the transport of fluids) specially
designed and equipped for carriage by one or more modes of transport.
* * *
8708 Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
* * *
Additional U.S. rule of Interpretation 1(c) provides that “a provision for parts of an article
covers products solely or principally used as a part of such articles but a provision for “parts” or
“parts and accessories” shall not prevail over a specific provision for such part or accessory.”
Note 1(g) to Section XV, HTSUS, in the relevant part, excludes “…articles of Section
XVII…” from classification in Section XV, which covers heading 7309, HTSUS. As such, the
threshold matter is whether the steel transfer tanks fall under the scope of heading 8609, HTSUS,
and 8708, HTSUS, which fall under Section XVII.
The Explanatory Notes to the Harmonized Commodity Description and Coding System
(Explanatory Notes or ENs), including the Subheading Explanatory Notes, although neither
dispositive nor legally binding, provide a commentary on the scope of each heading and certain
subheadings of the HTSUS, and are generally indicative of the proper interpretation of such
headings and subheadings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989).
EN (III) to Section XVII states the following:
…[T]hese headings apply only to those parts or accessories which comply with all three of the
following conditions :
(a) They must not be excluded by the terms of Note 2 to this Section (see paragraph (A)
below).
and (b) They must be suitable for use solely or principally with the articles of Chapters 86 to
88 (see paragraph (B) below).
and (c) They must not be more specifically included elsewhere in the Nomenclature...
The EN to heading 86.09 states the following:
These containers (including lift vans) are packing receptacles specially designed and equipped for
carriage by one or more modes of transport (e.g., road, rail, water or air). They are equipped with
fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the transporting
vehicle, aircraft or vessel. They are thus suitable for the “door-to-door” transport of goods without
intermediate repacking and, being of robust construction, are intended to be used repeatedly.
The EN to heading 86.09 describes one of the principal types of containers as:
Containers (generally cylindrical) for the transport of liquids or gases. These containers fall in this
heading only if they incorporate a support enabling them to be fitted to any type of transporting
vehicle or vessel; otherwise they are classified according to their constituent material.
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For classification under heading 8609, HTSUS, the steel transfer tanks must be “specially
designed and equipped for carriage by one or more modes of transport.” Containers are
“specially designed and equipped for…transport” when they are “equipped with fittings (hooks,
rings, castors, supports, etc.)” designed to facilitate “door-to-door” transport of goods. These
containers should both transport the merchandise from one point to another on a vehicle and be
equipped for onloading and offloading from the vehicle. See Headquarters Ruling Letter (HQ)
H329722, dated June 16, 2025 (classifying steel battery energy storage system containers under
heading 7309, HTSUS, instead of heading 8609, HTSUS, in part, because its walls could not
withstand the dynamic loading of the cargo environment). The container’s fittings normally
enable this onloading and offloading of the merchandise. See e.g., HQ H342569, dated
December 18, 2024 (reusable transport tanks with casters or forklift skid channels to facilitate
onloading and offloading); HQ H324644, dated July 21, 2022 (containers equipped with fork
pockets, castings, and tie down points to facilitate transport by vehicle and used for onsite
storage, portable storage and repeated long-distance transportation classified in heading 8609,
HTSUS).
The steel transfer tanks at issue do not have fittings that enable “door-to-door” transport.
The tanks only contain mounts and mounting kits which permanently affix them to the vehicle.
They lack fittings such as the casters, hooks, or rings contemplated in the ENs that would allow
the tank to both safely stay on the vehicle and be removed from the vehicle for “door-to-door”
transport. Consequently, the steel transfer tanks are not “specially designed and equipped
for…transport” as contemplated under heading 8609, HTSUS, and, therefore, are precluded from
classification under heading 8609, HTSUS.
Finally, we note that even if the instant products were considered parts or accessories of
motor vehicles, Additional U.S. Rule of Interpretation 1(c) precludes their classification in
heading 8708, which is less specific than heading 7309, wherein these products are specifically
provided for by name. Additionally, EN (III) to Section XVII precludes classification under
heading 8708, HTSUS. Specifically, part (c) of the EN states that the merchandise “must not be
more specifically included elsewhere in the Nomenclature.” As discussed below, heading 7309,
HTSUS, more specifically accounts for the steel transfer tanks at issue.
Upon consideration, CBP finds that the merchandise at issue in NY D84419 1 is distinct
from the tanks at issue and that ruling is therefore unpersuasive in this instance. The aluminum
boxes are readily distinguishable from the steel transfer tanks. They are made from different
metals, and the aluminum boxes have lids, while the steel transfer tanks are sealed except for two
small openings for filling the tank. Consequently, the aluminum boxes in NY D84419 are not an
adequate comparison for determining whether the steel transfer tanks here are “more specifically
included elsewhere in the Nomenclature.”
The steel transfer tanks at issue meet the requirements under heading 7309, HTSUS.
Containers fall under this heading if they are made of iron or steel, have a capacity over 300
liters, and are not fitted with mechanical or thermal equipment. Furthermore, CBP previously
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The ruling provides few details regarding the aluminum truck boxes in the case and fails to explain why CBP
classified the items under heading 8708, HTSUS.
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noted that containers under this heading “are ‘normally’ installed as fixtures,” and fixtures are
articles “securely fastened in position” or “permanently confined…in a particular place.” HQ
086224, dated April 24, 1990; Fixture, Oxford Eng. Dictionary, https://www.oed.com/dictionary/
fixture_n?tab=meaning_and_use (last accessed September 3, 2025). Examples of other containers
CBP previously classified under heading 7309, HTSUS, include 20,000-gallon fluid storage
tanks for an oil rig site, storage tanks with stacking capabilities, and storage body containers for
construction sites. See HQ 086224; HQ 082708, dated March 30, 1989.
Here, the steel transfer tanks are made of steel, have a capacity over 300 liters, and are
not fitted with mechanical or thermal equipment. Additionally, the steel transfer tanks are
installed on the vehicles as “fixtures” to transport non-flammable liquid, with mounts and
mounting kits that permanently and securely affix the tanks to vehicles. Consequently, the steel
transfer tanks are correctly classified under heading 7309, HTSUS. Finally, the steel transfer
tanks are precluded from heading 7310, HTSUS, because they have a capacity greater than 300
liters.
The subject steel transfer tanks are properly classified by application of GRI 1 under
heading 7309, HTSUS, specifically in subheading 7309.00.00, 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: Tanks.” The general column one
rate of duty is free. Accordingly, NY N333141 is hereby AFFIRMED.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division
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