The tariff classification of the TankH20 from China

N238874 March 5, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Bradley S. Bishop Drink Tank Ltd., SRL PwC Building Samuel Lewis Avenue and 55 E Street Panama City, Panama RE: The tariff classification of the TankH20 from China Dear Mr. Bishop: In your letter dated February 12, 2013, you requested a tariff classification ruling. A sample of the subject article was submitted for our review. The merchandise under consideration is identified as the TankH20. The TankH2O is a stainless steel water bottle with a polypropylene twist off top and a polypropylene base. The bottle resembles a scuba tank. A picture of a scuba diver appears on one side of the water bottle and the words “TANKH20” is printed on the other side of the bottle. You have indicated that the principal use of the TankH20 is to carry drinking water. The article may also be used to carry other liquids. The TankH2O holds 750 milliliters. In your ruling request, you suggested classification for the TankH20 under subheading 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for iron or steel tanks of a capacity not exceeding 300 liters, for any material other than compressed or liquefied gas, of a capacity of less than 50 liters, other, other. The Explanatory Notes to heading 7310 state that this heading applies to containers commonly used for the commercial conveyance and packing of goods. The tank in question is not a container for the commercial conveyance and packing of goods, therefore, classification of the TankH2O in heading 7310, HTSUS, is precluded. The applicable subheading for the TankH20 will be 7326.90.8588, 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/. 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, Thomas J. Russo Director National Commodity Specialist Division