CLA-2-73:OT:RR:NC:N5:433
Monique Corona
Professional Plumbing Group Inc.
51 Lacrue Ave
Glen Mills, PA 19342
RE: The tariff classification and country of origin of metal containers
Dear Ms. Corona:
In your letter dated September 29, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature, product descriptions, and a manufacturing synopsis are provided for review.
Item 80751 (2.1-gallon) and item 80752 (4.5-gallon), the “Potable Water Expansion Tanks,” are welded steel
metal containers that will be integrated and installed in residential plumbing systems next to water heaters.
Information provided states, “[T]he expansion tank helps manage pressure caused by heated water,
preventing the system from becoming over-pressurized. Although installed permanently, tanks can be
adjusted, removed or replaced as needed.” The tanks contain no mechanical or thermal equipment, are not
for compressed or liquefied gases, and do not have internal linings or heat insulation.
The applicable subheading for the subject merchandise will be 7310.29.0065, Harmonized Tariff Schedule of
the United States (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
less than 50 liters: Other: Other: Other.” The rate of duty will be free.
Sourcing Scenario:
The ruling request outlines an operation wherein the plastic components (top cover, liner, bottom cover),
rubber components (O-rings, gasket, diaphragm), brass metal components (air vent, vent plug), and steel
metal components (connector, washer) will be sourced in China. The material components will be shipped
and exported to Vietnam for manufacture. In Vietnam, steel metal components (top housing, bottom
housing, fixed ring, nut) and packing materials will be locally sourced. In Vietnam, the incomplete,
unassembled, and unfinished metal containers material components will undergo manufacture.
Per your submission, in Vietnam, (1) steel sheets are inserted into a stamping machine, (2) the stamping
machine creates sheets of circular steel blanks, (3) the steel blanks are placed into press machines that draws
the steel into the shape of concave top and bottom half cylinder housings (4) the steel nut, O-ring, air vent,
and vent plug are then assembled and secured with adhesive to the bottom half cylinder housing to create the
air inlet assembly, (5) the threaded steel connector is inserted onto the top half cylinder housing, (6) the
O-rings, gasket, washer and liner are assembled and inserted into the underside of the top half cylinder
housing, (7) the fixed ring and diaphragm are inserted into the top half cylinder housing, (8) using press fit
machines and welding machines, the top half cylinder housing and the bottom half cylinder housing are press
fit and welded together to create a unitary whole, (9) the completed expansion tanks are filled with air using
pressurized air guns to test for air leakage, and (10) after testing, the containers are inspected, cleaned and
powder coated, labeled, packed for retail sale, and then exported to the United States. Photographs of these
processes were provided.
Country of Origin:
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
In the instant case, for item 80751 and item 80752, the Chinese components lose their identity during
manufacture and undergo a substantial transformation in Vietnam to become welded steel metal containers,
thereby, taking on new names, characters, and use. In view of these facts, the country of origin for item
80751 and item 80752 will be Vietnam.
Trade Remedy:
On March 12, 2025, Presidential proclamation 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 50 percent are reflected in Chapter
99, headings 9903.81.89, 9903.81.90, and 9903.81.91. Products provided by heading 9903.81.91, as well as
products of Chapter 73 provided by 9903.81.89 and 9903.81.90, will be subject to a duty of 50 percent upon
the value of the steel content. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.81.90, in addition to subheading 7310.29.0065, HTSUS. Derivative iron or
steel products processed in another country from steel articles melted and poured in the United States,
provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Vietnam will be
subject to an additional ad valorem rate of duty of 20 percent. For products covered by heading 9903.02.69
this additional duty applies to the non-steel content of the merchandise. At the time of entry, you must report
the Chapter 99 heading applicable to your product classification, i.e. 9903.02.69, in addition to subheading
7310.29.0065, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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 Dharmendra Lilia at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division