CLA-2-76:RR:NC:N1:113 E84124
Miss Kish Hussain
BOC Group, Ltd.
The Priestley Centre
10 Priestly Road
The Surrey Research Park
Guildford, Surrey
United Kingdom GU2 5XY
RE: The tariff classification of containers and helium from the United Kingdom
Dear Miss Hussain:
In your letter dated June 28, 1999, you requested a tariff classification ruling.
The merchandise is an aluminum container for helium. You intend to import the container, its cap and helium separately. The container, or can, is an aluminum, deep-drawn metal pressing. It is 3.5 cm. long. The cap is 1.5 cm. long. The components will be imported for further processing. The parts will be welded together to form a cylinder and then will be filled with pressurized helium gas.
The applicable subheading for the cans imported separately, or cans with equal numbers of caps, will be 7613.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum containers for compressed or liquefied gas. The rate of duty will be 5 percent.
The applicable subheading for caps imported separately, or additional caps if imported in unequal numbers with the cans, will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, caps and lids, of base metal. The rate of duty will be 2.6 percent.
The applicable subheading for the helium will be 2804.29.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for hydrogen, rare gases and other nonmetals, rare gases, other, helium. The rate of duty will be 3.7 percent.
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 212-637-7008.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division