The tariff classification of relaxation chambers from Canada

NY 805160 January 10, 1995 CLA-2-73:S:N:N3:113 805160 JTS CATEGORY: Classification TARIFF NO.: 7309.00.0030 Ms. JoAnn Johnston Great Lakes Customs Brokerage 85 River Rock Drive #202 Buffalo, NY 14207 RE: The tariff classification of relaxation chambers from Canada Dear Ms. Johnston: In your letter dated December 13, 1994, on behalf of Hooper Welding Enterprises, Ltd., you requested a tariff classification ruling. The merchandise is called a relaxation chamber. The item is a steel tank, without thermal or mechanical equipment other than valves. The tank removes static electricity from petroleum products after they have been refined. The petroleum enters the tank through the intake valve, and once inside, the petroleum is no longer in motion and the static electricity dissipates. It appears from the fax you sent that the tank's capacity is 772 US gallons, but in any case it is certainly more than 300 liters. The applicable subheading for the relaxation chamber will be 7309.00.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for reservoirs, tanks, vats and similar containers for any material ... of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment. The general rate of duty will be 2.1 percent ad valorem.  This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport