CLA-2-73:OT:RR:NC:3:230
Mr. Glenn Carberry
Praxair, Inc.
175 East Park Drive
Tonawanda, NY 14150
RE: The tariff classification of unassembled tanks from China
Dear Mr. Carberry:
In your letter, dated November 9, 2016, you requested a binding tariff classification ruling. The ruling was requested on an unassembled tank. Product information and photos were submitted for our review.
You indicate in your submission that the tank is a liquid reservoir storage tank for liquid oxygen or nitrogen stored at a pressure of one to five pounds per square inch. You state that such tanks may range from a capacity of one million to eight million liters. The tank will be shipped in an unassembled state and will be assembled at its destination site in the United States. You state that the outer tank is manufactured from carbon steel and the inner tank from stainless steel. Perlite insulation is installed in the annular space between the tanks. Pipelines, valves, ladders, platforms, railings, and the like are all installed in the assembly process in the U.S. The tank will be shipped on a single bill of lading.
General Rule of Interpretation 2(a), Harmonized Tariff Schedule of the United States (HTSUS) states:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
Because the tank assembly is imported complete, but simply unassembled, it is classifiable as if it were imported in its assembled state. Therefore, the tank is classifiable as a tank for liquefied gas.
The applicable subheading for the unassembled tank will be 7311.00.0090, HTSUS, which provides for Containers for compressed or liquefied gas, of iron or steel: 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division