CLA-2-73:OT:RR:E:NC:N4:428
Mr. Mike Nerbas
Newalta Corporation
211 – 11 Avenue South West
Calgary, Alberta
T2R 0C6
Canada
RE: The tariff classification of a storage tank from Canada.
Dear Mr. Nerbas:
In your letter dated June 29, 2009, you requested a tariff classification ruling.
The merchandise is identified as a 25m3 Storage Tank. The storage tank is constructed 100% of all steel materials and has four walls with an open top and is mounted on a steel skid for transporting. It measures 10’9” in width x 23’1” in length x 4’9” in height and weighs 11,300 pounds.
The 25m3 Storage Tank is used in an oilfield drilling equipment application for a variety of applications in the drilling process. The primary purpose of the storage tank at a drilling location or rig site is to collect solids from the centrifuge that has separated mud from the invert fluids that the rig uses during the drilling process. Once the solids are collected in the storage tank, the material is transferred via excavator to a large storage tank to be processed at a later time. The storage tank can have other uses on the rig, such as sitting under the shale shaker and collecting surface shale while drilling, or it can be used for storing water for the rig or any other storage uses the rig may deem necessary. A photo of the 25m3 Storage Tank was submitted with your request.
The applicable subheading for the 25m3 Storage Tank will be 7309.00.0030, Harmonized Tariff Schedule of the United States (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.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Sharon Chung at (646) 733-3028.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division