CLA-2-76:OT:RR:NC:N1:164
Michael Straub
7021 S. 167th St.
Omaha, NE 68136
RE: The tariff classification of an auxiliary liquid fuel tank from Australia
Dear Mr. Straub:
In your letter dated November 27, 2025, you requested a tariff classification ruling regarding an auxiliary
liquid fuel tank from Australia.
The item under consideration is described as a 40-liter aluminum auxiliary liquid fuel (gasoline) tank which
will be used as an after-market accessory to a “2022 Sea-Doo Fish Pro” jet ski. The company website states
that the tank is mounted to internal surfaces of a jet ski using brackets and rubber supports to increase total
fuel capacity. Based on the available information, the tank is custom shaped to fit the Sea-Doo ST3 platform
and is designed to preserve storage space and ride comfort. Additionally, the tank features multiple ports for
connection to hoses and other jet ski components.
The applicable subheading for the auxiliary fuel tank will be 7612.90.5000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Aluminum casks, drums, cans, boxes and similar containers
(including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas),
of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or
thermal equipment: Other: Other.” The general rate of duty will be Free.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in
Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as
well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50
percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.85.07, in addition to subheading 7612.90.5000, HTSUS.
Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast
in the United States, provided for in heading 9903.85.09, 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 Australia will be
subject to an additional ad valorem rate of duty of 10 percent. For products covered by heading 9903.85.07,
this additional duty applies to the non-aluminum content of the merchandise. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to
subheading 7612.90.5000, 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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division