The tariff classification of Gas Cylinder filled with Carbon Dioxide from Germany

NY H87858 February 1, 2002 CLA-2-28:RR:NC:SP:236 H87858 CATEGORY: Classification TARIFF NO.: 2811.21.0000; 7311.00.0090 Mr. Robert J. Resetar Porsche Cars North America, Inc. 980 Hammond Drive, Suite 1000 Atlanta, Georgia 30328 RE: The tariff classification of Gas Cylinder filled with Carbon Dioxide from Germany Dear Mr. Resetar: In your letter dated January 17, 2002, you requested a tariff classification ruling. The item will be imported is a reusable steel gas cylinder with a manually operated valve on top. The volume of the cylinder is 310 cm 3 and it contains 210 grams of carbon dioxide. The cylinder is used to fill a cars spare tire. The steel gas cylinder cannot be classified as packing material under GRI 5(b) because it is suitable for repetitive use. Therefore, each item will be classified separately. The applicable subheading for the Carbon Dioxide will be 2811.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other inorganic acids and other inorganic oxygen compounds nonmetals: Other inorganic oxygen compounds of nonmetals: Carbon dioxide. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the Gas Cylinder will be 7311.00.0090, HTS, which provides for Containers for compressed or liquefied gas, of iron or steel: Other. The rate of duty will be Free. 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division