The tariff classification of empty tanks and nitrogen-filled tanks from Germany

NY L87876 November 14, 2005 CLA-2-76:RR:NC:N1:113 L87876 CATEGORY: Classification TARIFF NO.: 7613.00.0000; 2804.30.0000 Mr. Vincent Sommella HB & L 500 BiCounty Blvd., Suite 100 Farmingdale, NY 11735 RE: The tariff classification of empty tanks and nitrogen-filled tanks from Germany Dear Mr. Sommella: In your letter dated October 28, 2005, on behalf of Glatt Air Technologies, Inc., you requested a tariff classification ruling. The merchandise consists of extinguishing agent tanks, imported empty and imported filled with nitrogen. Imported full, the extinguishing tanks will be used to detect and suppress explosions of dust or solvent mixtures ignited by static charging in pharmaceutical machinery. In a telephone conversation with this office, you stated that the tanks are refilled and reused. Therefore, the tanks and the nitrogen will be treated separately for classification purposes. In your letter, you suggest classification under 8424.10.00 as fire extinguishers, whether or not charged, or under 8479.90.94 as parts of machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. However, in the opinion of this office, the extinguishing agent tanks and the nitrogen are more specifically provided for under headings 7613.00 and 2804.30, HTS. The applicable subheading for the empty tanks will be 7613.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum containers for compressed or liquefied gas. The rate of duty will be 5 percent ad valorem. The tariff classification of the nitrogen-filled tanks will be as follows: The applicable subheading for the nitrogen will be 2804.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hydrogen, rare gases and other nonmetals, nitrogen. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the tanks holding the nitrogen will be 7613.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum containers for compressed or liquefied gas. The rate of duty will be 5 percent ad valorem. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division