CLA-2-84:OT:RR:NC:1:104
Mr. Mike Nerbas
Newalta Corporation
211-11 Avenue South West
Calgary, AB T2R 0C6
Canada
RE: The tariff classification of an excavator/drainage tank from Canada.
Dear Mr. Nerbas:
In your letter dated September 21, 2009, you requested a tariff classification ruling.
You refer to the instant merchandise as an excavator/drainage tank. You state that it is used for various purposes in the drilling process of oilfield drilling equipment applications. The primary purpose for the tank is to recover drilling fluid from the drill cuttings that have been produced from the drilling process. The tank is constructed of all steel materials. It has four walls that are screen meshed on two sides and a trough surrounds the tank on three sides. The tank is outfitted with two 480Volt electrical pumps and one vibrating motor mounted to the side of the tank. The vibrator provides enhanced fluid recovery from the drill cuttings through vibration of the cuttings collected in the tank. The pumps transfer the fluids from one compartment to another within the tank. The pumps and vibrator are equipped with power cords that plug into a drilling rig’s power supply. The tank weighs approximately 18,000 pounds, with each pump weighing approximately 200 pounds and the motor weighing approximately 100 pounds.
Consideration was given to your proposed classification of subheading 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: Tanks." Since the excavator/drainage tank is outfitted with two electrical pumps and a vibrating motor with starter switches, it does not meet the requirements of subheading 7309.00.0030, HTSUS.
The applicable subheading for the excavator/drainage tank will be 8479.89.9899, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; and parts thereof: Other machines and mechanical appliances: Other…Other…Other. The rate of duty will be 2.5% ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division