RE: The tariff classification of a steel tank from Mexico

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365391 October 21, 2026 CLA-2:87:OT:RR:NC:N2:206 CATEGORY: Classification TARIFF NO.: 8707.90.5080 Roberto Garcia Empresas y Equipos Industriales SA de CV Libertad 150, Zona Industrial San Luis Potosí, SL Mexico RE: The tariff classification of a steel tank from Mexico Dear Mr. Garcia: In your letter dated September 24, 2026, you requested a tariff classification ruling. The merchandise under consideration is a 2,000-gallon steel tank assembly designed for permanent installation onto the chassis of an asphalt distributor truck used in road construction and paving operations. The tank is manufactured in Mexico from ASTM A36 non-alloy steel and measures approximately 128 inches in length, 90 3/8 inches in width, and 65 ¼ inches in height. The tank is designed to store, circulate, and maintain the working temperature of liquid asphalt emulsion during road construction operations. It incorporates integrated suction, discharge, and return piping, internal surge baffles, and two 8-inch U-shaped heating flues that extend longitudinally through the vessel. The heating flues are designed to receive heat from external burners once the tank is incorporated into the completed vehicle. The tank assembly also features an integrated steel subframe consisting of 8-inch I-beams reinforced with steel crossmembers. The subframe is permanently wielded to the tank and is specifically designed to rest directly on the truck’s chassis rails, where it is secured by mounting brackets and bolts. The tank and its integrated structural framework form the specialized body of the asphalt distributor truck, onto which the remaining asphalt distribution equipment is subsequently installed. At the time of importation, the tank assembly does not incorporate burners, fuel pumps, agitators, electronic controls, or other active mechanical or thermal equipment. In HQ H350291, dated July 16, 2026, CBP classified an unassembled cargo container designed for installation onto a motor vehicle under heading 8707, Harmonized Tariff Schedule of the United States (HTSUS), as a motor vehicle body. Although the merchandise in that ruling differs from the subject tank assembly, the decision supports classification under heading 8707 where the construction and configuration of a vehicle-mounted container establish its character as a motor vehicle body. Based on its dedicated design, integrated structural framework, and intended permanent installation onto the chassis of an asphalt distributor truck, the subject merchandise is described by heading 8707, HTSUS. The applicable subheading for the steel tank will be 8707.90.5080, HTSUS, which provides for “Bodies (including cabs), for the motor vehicles of headings 8701 to 8705: Other: Other: For vehicles of heading 8705.” The general rate of duty will be 4 percent ad valorem. 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 the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Liana Alvarez at liana.alvarez@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division