CLA-2-73:OT:RR:NC:N1:130

Mr. David Robeson
Mohawk Global
123 Air Cargo Road
Syracuse, NY  13212

Dear Mr. Robeson:

RE:      The tariff classification of steel transfer tanks from Mexico

Dear Mr. Robeson:

In your letter, dated May 15, 2023, you requested a binding classification ruling on behalf of your client, Werner Company.  The request was returned to you for additional information, which was received by this office on May 25, 2023.  The request concerned a steel transfer tank.  Product information and photos were submitted for our review. 

The product under consideration is a steel transfer tank with a stated volume of 100 gallons (378.5 liters).  The tank is constructed of 14-gauge steel, is rectangular in shape, and measures approximately 45 inches long by 24 inches wide by 24 inches high.  There are two, two-inch openings on the top of the tank.  You state that the tank is marketed for the conveyance of non-flammable liquids, such as diesel fuel. You indicate that the tank will be mounted (screwed) onto the bed of a pickup truck; you note that it is not designed to be mounted to a trailer.  The tank is imported with a mounting kit and has two lifting eyes to facilitate moving the tank.  Based on the means by which the tank is mounted, it does not appear as though it would be frequently or easily removed from the pickup bed.  The tank does not incorporate any thermal or mechanical equipment at time of importation.

You suggested in your letter that the transfer tank is classifiable in subheading 8609.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.”  We disagree.

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. ENs, though not dispositive or legally binding, provide commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

ENs to heading 8609 describe goods of this heading as follows: “These containers (including lift vans) are packing receptacles specially designed and equipped for carriage by one or more modes of transport (e.g., road, rail, water or air). They are equipped with fittings (hooks, rings, castors, supports, etc.) to facilitate handling and securing on the transporting vehicle, aircraft or vessel. They are thus suitable for the “door to door” transport of goods without intermediate repacking and, being of robust construction, are intended to be used repeatedly.” Although the transfer tank is mounted directly to the bed of the truck, it is not equipped with the aforementioned fittings.

Further, one of the exemplars in the ENs to 8609 list, “Containers (generally cylindrical) for the transport of liquids or gases. These containers fall in this heading only if they incorporate a support enabling them to be fitted to any type of transporting vehicle or vessel; otherwise they are classified according to their constituent material.” The transfer tank does not incorporate any supports that would enable it to be fitted to any type of transporting vehicle. As a result, classification of the transfer tank in heading 8609, HTSUS, is precluded.

You also suggested classification in subheading 7310.10.0090, HTSUS, which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Of a capacity of 50 liters or more: Other.  We also disagree with this suggestion.  A 100-gallon container exceeds 300 liters, so classification in heading 7310 is precluded.

The applicable subheading for the steel transfer tanks will be 7309.00.0090, 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: 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