CLA-2-73:S:N:N3:115 810638

Mr. Mark A. Harper, Ph.D.
E. R. Johnson Associates, Inc.
9302 Lee Highway
Suite 700
Fairfax, Virginia 22031

RE: The tariff classification of tank heads from Russia.

Dear Dr. Harper:

In your letter dated May 8, 1995, you requested a tariff classification ruling. The subject items are tank heads. They are described as domed shaped pieces that are welded onto the ends of tanks or pressure vessels. They vary in size, shape and material. In this instance, the tank heads will be made from carbon steel or stainless steel plate. Also, the fabrication method will consist of pressing a flat piece of plate into the desired finished shape.

The applicable subheading for the tank heads will be 7326.90.8590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.1% ad valorem.

Articles classifiable under subheading 7326.90.8590, HTS, which are products of Russia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport