The tariff classification of an anti-siphon device from South Africa

N070355 August 14, 2009 CLA-2-73:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Samuel L. Cloete North American Truck and Machine Accessories Corporation 2781 Whippoorwill Circle, Suite 200 Duluth, GA 30097 RE: The tariff classification of an anti-siphon device from South Africa Dear Mr. Cloete: In your letter dated July 29, 2009, you requested a tariff classification ruling on an anti-siphon device. Photographs and a labeled drawing of the device were submitted with your letter for our review. The subject merchandise is identified as an anti-siphon device made of stainless steel. The device fits directly in or on an existing inlet cap of a diesel tank found on free standing storage tanks, machinery fuel tanks and vehicle fuel tanks. The device serves the purpose of preventing siphoning of diesel from fuel tanks. The device does not seal the fuel tank to prevent leakage. It allows for the fuel tank diesel cap to be fitted directly onto the device or onto the fuel tank. The anti-siphon device has a built in sleeve that can be extended from the device with a manual pull and can be secured in its extended position with a manual twist of the sleeve. The sleeve serves to reduce spilling during refueling by allowing the nozzle of the diesel pump dispensing the fuel to rest inside the extended sleeve. The sleeve can be manually pushed back into the device when the refueling is complete. The sleeve cannot be removed from the device. You indicate that the device will be imported in a sealed plastic bag and packaged for retail sale in the United States. The applicable subheading for the anti-siphon device will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, other, other, other. The rate of duty will be 2.9 percent ad valorem. 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 http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 7326.90.8588, HTSUS, which are products of South Africa, are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP” 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division