Ms. Carla Waite
Xerxes Corporation
7901 Xerxes Avenue South
Minneapolis, MN 55431-1288

RE: The tariff classification of underground storage tanks from Canada.

Dear Ms. Waite:

In your letter dated August 1, 2008, you requested a tariff classification ruling.

Photographs and descriptive literature were included with your letter. The tanks are composed of fiberglass reinforced plastic and range in size from 600 gallons to 50,000 gallons. The tanks are designed for the underground storage of water.

The applicable subheading for the fiberglass reinforced plastic underground storage tanks will be 3925.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for builders’ ware of plastics, not elsewhere specified or included: reservoirs, tanks, vats and similar containers, of a capacity exceeding 300 liters. The general rate of duty will be 6.3 percent ad valorem.

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

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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski
National Commodity Specialist Division