CLA-2-73:OT:RR:NC:N4:428
Mr. Dominick A. Gatto
Schenker Inc.
150 Albany Avenue
Freeport, NY 11520
RE: The tariff classification of a steel vessel lid from Taiwan.
Dear Mr. Gatto:
In your letter dated August 3, 2012, you requested a tariff classification ruling on behalf of your client, Fuel Cell Energy, Inc.
The merchandise under consideration is described as a vessel lid. From the information you provided, the vessel lid is a five-sided steel box, partially welded to a base, that will serve as an enclosure for fuel cell generation equipment. You state that the vessel lid has a capacity of 65,000 liters and is lined with ceramic fiber insulation, but does not contain any mechanical or thermal equipment upon importation.
The applicable subheading for the vessel lid will be 7309.00.0090, Harmonized Tariff Schedule of the United States (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 general 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 http://www.usitc.gov/tata/hts/.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division