CLA-2-73:OT:RR:NC:N1:130
Ms. Sheri G. Lawson
Willson International Inc.
160 Wales Avenue, Suite 100
Tonawanda, NY 14150
RE: The tariff classification of empty steel tanks and helium filled steel tanks from India
Dear Ms. Lawson:
In your letter, dated March 6, 2023, you requested a binding ruling for tariff classification and country of origin on behalf of your client, Surprize Enterprize Inc. The ruling request is for empty, non-refillable steel welded cylinder tanks for helium and non-refillable, steel welded cylinder tanks filled with helium. Product information and diagrams were submitted for our review.
The first product under consideration is a steel welded cylinder tank that is filled with helium gas. You indicate the steel tank is made in India and then shipped to Canada where the tank will be filled with helium gas. The steel tank is designed for one-time use only and it is not refillable.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 5(b) states that, “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. The instant steel tank is of a kind normally used for packing helium gas and it is not refillable. In accordance with GRI 5(b), the steel tank is packaging classifiable with the imported helium.
The applicable subheading for helium filled tanks will be 2804.29.0010, HTSUS, which provides for Hydrogen, rare gases, and other nonmetals: Rare gases: Other: Helium. The general rate of duty will be 3.7 percent ad valorem.
Your request also concerns the country of origin determination of the helium in the helium-filled steel tank. You provided a letter from the helium supplier stating that the helium consists of helium originating from the United States, helium originating from outside of the United States or a combination of both (U.S. helium and foreign helium). You indicate that the supplier is unable to distinguish the country of origin of the helium being provided to them. We are unable to determine the country of origin based on these facts. We would need the supplier to provide a list of the actual country/countries for the helium gas that originate from outside the United States that Surprize Enterprize Inc. uses to fill the steel tanks in addition to the United States originated helium.
The second item is an empty, non-refillable steel welded cylinder tank. The tank is designed to hold helium gas to fill balloons. The upper half and lower half of the tank are welded together with a visible seam in the middle of the tank body. The tank has steel handles and a steel “Schrader” type valve that is fitted with a CGA165 port welded to the top of the tank. The CGA port is fitted with a plastic “tilt valve” nozzle to control the flow of gas when filling balloons. You indicate the Schrader valve is made with a special feature so that the tank is not refillable. The tank is manufactured and certified in accordance with 49 CFR §178.35 and §178.65. You indicate the tanks come in two different sizes. One tank has a 7 liter water volume or 6.9 cubic feet gas volume at pressure of 28 bar with the capacity to fill 30 counts of 9” latex balloons, and the other tank has a 13.5 liter water volume or 13.5 cubic feet gas volume at 28 bar pressure with the capacity to fill 50 counts of 9” latex balloons. Both tanks are marked with “DOT-39”.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) to the Harmonized System for heading 7311, HTSUS, states that,
This heading covers containers of any capacity used for the transport or storage of compressed or liquefied gases (e.g., helium, oxygen, argon, hydrogen, acetylene, carbon dioxide or butane) … These containers may be fitted with control, regulating and measuring devices such as valves, taps, pressure gauges, level indicators, etc.
The instant steel tanks in cylindrical form, fitted with valves at the time of entry, used to transport and store compressed or liquefied gases meet the above definition. Therefore, in accordance with General Rule of Interpretation 1, the instant empty steel tanks will be classified in heading 7311.
The applicable subheading for the empty, non-refillable steel welded tanks will be 7311.00.0060, HTSUS, which provides for Containers for compressed or liquefied gas, of iron or steel: Certified prior to exportation to have been made in accordance with the safety requirements of sections 178.36 through 178.68 of title 49 CFR or under a specific exemption to those requirements: 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