CLA-2-73:OT:RR:NC:N4:428
Mr. Joseph Cutroneo
Jagro Customs Brokers &
International Freight Forwarders Inc.
750 Walnut Ave.
Cranford, NJ 07016
RE: The tariff classification of a fuel tank from Germany and/or Austria.
Dear Mr. Cutroneo:
In your letter dated June 3, 2010, on behalf of Liebherr Cranes, Inc., you requested a tariff classification ruling.
The merchandise under consideration is identified as Article #929896608 “Fuel Container” to be used on Liebherr mobile cranes. The container/tank will be imported empty and once installed on the mobile crane will be filled only with diesel fuel. It is not fitted at the time of import with any mechanical or thermal equipment. It is made of steel and its capacity is 310 liters. The net weight is 65 kilograms. You have submitted photographs of the fuel container mounted on a mobile crane.
The applicable subheading for the fuel tank, Article #929896608 “Fuel Container”, 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, Tanks.” 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