CLA-2-84:OT:RR:NC:N1:102
Gregory S. Snider
Generator Inc.
1206 Mazeland Drive
Bel Air, MD 21015
RE: The tariff classification of a Constant Water Tank Assembly from China.
Dear Mr. Snider:
In your letter dated April 15, 2015 you requested a tariff classification ruling on behalf of your client, Constant Water, LLC. Descriptive literature and illustrations were submitted with your letter.
The item under consideration is described as the Constant Water Tank Assembly, part number 87405. The Water Tank Assembly is comprised of one 39 gallon fiberglass tank that measures 60 inches high with a circumference of 14 inches. The tank weighs 48 pounds empty, and 370 pounds filled. The Assembly comes complete with a TPU rubber bladder, a CPVC top cap, a CPVC top collar w/brass inserts, machine screws, one manual bleeder valve, a center PVC drilled rod, a PVC cap for the stiffener rod, a bottom drain cover/bladder protector, a bottom flow diverter, a bottom drain cap, and one pressure gauge. The unit is an assembly of various components mechanically connected to the Constant Water Control Panel, which encompasses an air compressor.
In your letter, it is stated that the Constant Water Tank Assembly is designed to only operate with the Constant Water Control Panel’s air compressor. It is also said that the Constant Water Tank Assembly will be shipped separately from the Control Panel and arrive to the U.S. at different times. Together, the Control Panel and Water Tank Assembly use pressurized air to provide and control the flow of potable water during power outages. The Control Panel is housed in a plastic casing and includes an air compressor. Upon the occurrence of a power outage, the compressor inflates pressurized air into the internal rubber bladder of the Water Tank Assembly via an air pressure line. Once electricity is restored, the pressurized air is expelled from the Water tank Assembly, allowing the tank to fill to capacity with water.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Legal Note 4 to Section XVI, in pertinent part, states where a machine consists of individual components intended to contribute together to a clearly defined function covered by one of the headings in chapter 84, then the whole falls to be classified in the heading appropriate to that function.
Heading 8414, HTSUS, includes air compressors that provide pressured air to a machine or apparatus and parts of air compressors. Since the Constant Water Tank Assembly is designed to be used only with an air compressor and consists of individual components that contribute to the function of storing and delivering compressed air provided by the Control Panel, the applicable subheading for the Constant Water Tank Assembly, part number 87405 will be 8414.90.4175, HTSUS, which provides for air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: parts: of compressors, other. 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 Sandra Martinez at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division