CLA-2-73:S:N:N3:113 807859
Mr. Melvyn M. Rosales
MR Reed Associates
1722 J Street, Suite 14-A
Sacramento, CA 95814
RE: The tariff classification of tanks from Holland
Dear Mr. Rosales:
In your letter dated March 3, 1995, you requested a tariff
classification ruling.
The merchandise is tanks made of stainless steel. The tanks
have capacities of 20, 30, 50 and 80 liters. The tank is used as
a container for beer. The tariff number for the tanks depends on
their capacity.
The applicable subheading for the tanks of 20 and 30 liters
will be 7310.29.0050, Harmonized Tariff Schedule of the United
States (HTS), which provides for tanks, casks, drums, cans, boxes
and similar containers, for any material (other than compressed
or liquified gas), of iron or steel, of a capacity not exceeding
300 liters ... of a capacity of less than 50 liters, other. The
rate of duty will be free.
The applicable subheading for the tanks of 50 and 80 liters
will be 7310.10.0010, Harmonized Tariff Schedule of the United
States (HTS), which provides for tanks, casks, drums, cans, boxes
and similar containers, for any material (other than compressed
or liquified gas), of iron or steel, of a capacity not exceeding
300 liters ... of a capacity of 50 liters or more, empty steel
drums and barrels. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport