CLA-2-86:OT:RR:NC:N2:206
Kim Wright
Livingston International
670 Young Street
Tonawanda, NY 14150
RE: The tariff classification of a bulk aviation transport tank from Canada
Dear Ms. Wright:
In your letter, dated June 14, 2022, you requested a tariff classification ruling on behalf of your client, SEI Industries Ltd.
The article under review is a Bulk Aviation Transport Tank (BATT) Multi-Fuel, which is a collapsible double-wall transportation solution designed for fuel containment. The BATT Multi-Fuel is a pillow-shaped, collapsible, double-walled container. It is constructed from polyurethane sheeting reinforced with an embedded polyester or nylon fabric and equipped with a number of internal liquid stabilizing elements (baffles), an external built-in harness as well as fill, drain and vent fittings and lifting handles.
Structurally, the BATT Multi-Fuel consists of outer and inner bladders. The outer bladder provides secondary containment and protection for the inner bladder from abrasion. It has a built-in strapping system that enables the BATT Multi-Fuel to ensure a secure fit onto an aircraft cargo deck at various filled capacities. Each adjustable strap includes a tensioning device (ratchet buckle) and snap-hooks. The straps are connected to the tank through steel-forged D-rings and special fabric mounting points on the outer tank. Straps can easily be replaced in case of damage. The outer tank has a leakproof, fuel-resistant liquid tight zipper that can be opened to allow inspection of the inner tank for leaks or damage. The inner bladder provides containment for transported fuel. It has built-in liquid stabilizing and bladder restraining elements with wall-like structures (baffles) to reduce fluid surge. Inner and outer bladders are interconnected by built-in handles aligned face-to-face, between the inner and outer bladders and the outside lifting handles, and by National Pipe Tapered (NPT) threaded flanges which clamp inner and outer bladders. The BATT Multi-Fuel is available in various sizes holding anywhere from 100 –2,480 US gallons of fuel.
In your request, you proposed that this bulk aviation transport tank is correctly classified under subheading 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which is a residual provision for other articles of plastic that are not specified or included elsewhere. We disagree. As this product is more appropriately classified within heading 8609, HTSUS, heading 3926, to include subheading 3926.90.9985, HTSUS, would no longer be considered. Further, we point you toward New York Ruling N063921, dated June 25, 2009, which ruled upon a similar container.
The applicable subheading for the BATT Multi-Fuel will 8609.00.0000, 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.” 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 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, please contact National Import Specialist Liana Alvarez at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division