The tariff classification of containers for compressed or liquefied gas from Canada

N357938 February 9, 2026 CLA-2-73:OT:RR:NC:N5:433 CATEGORY: Classification TARIFF NO.: 7311.00.0090 Darcy Harbourne 348513 Alberta Ltd. o/a Badger Equipment 167 Valley Brook Court, NW Calgary, AB T3B 5S3 Canada RE: The tariff classification of containers for compressed or liquefied gas from Canada Dear Ms. Harbourne: In your letter dated January 20, 2026, you requested a tariff classification ruling. In lieu of samples, technical and illustrative literature, product descriptions, and a manufacturing process were provided. The “Horizontal Propane Storage Vessels” are a series of cylindrical carbon steel metal storage containers. The containers will be 84" to 131" in diameter, 15' to 75' in length, will have a storage capacity range of 4,000 to 45,000 gallons, and will weigh approximately 6,000 to 75,000 pounds. In the condition at the time of U.S. importation, the containers will be empty, welded, assembled, and ready to use. Documentation provided states, “The tanks would come in slick (no accessories), clean and residue free, no TDG requirement (Transportation of Dangerous Goods).” The containers will be used in retail, commercial, and farming business to store propane, ammonia, natural gas, and similar gasses. The containers are manufactured to ASME code. The applicable subheading for the subject merchandise will be 7311.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Containers for compressed or liquefied gas, of iron or steel: Other.” The general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on the Trade Remedy/IEEPA page at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ. 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 (CFR), 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 CFR 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 Dharmendra Lilia at dharmendra.lilia@cbp.dhs.gov. Sincerely, (for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division