The tariff classification of oil spill containment equipmentfrom Canada.
Issued April 29, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8421.21.0000
Headings: 8421
Product description
The tariff classification of oil spill containment equipmentfrom Canada.
CBP rationale
The applicable subheading for the T disc oil skimmer will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying machinery and apparatus for water.
Full text
NY 872945 April 29, 1992 CLA-2-84:S:N:N3G:221 872945 CATEGORY: Classification TARIFF NO.: 8421.21.0000 Mr. William J. LeClair Trans-Border Customs Services, Inc. One Trans-Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of oil spill containment equipment from Canada. Dear Mr. LeClair: In your letter dated March 27, 1992, on behalf of Can-Ross Environmental Services, Ltd., Canada, you requested a tariff classification ruling. The first item is a boom used as a containment system for oil spillage in harbors, open waters, rivers and creeks. The booms are constructed of polyester fabric coated with polyvinyl chloride plastics material. A solid polyethylene foam inserted in the collar across the top of the boom provides flotation. A skirt, measuring from 6 to 24 inches, extends below the water line. A 3/8 inch chain inserted along the bottom edge for ballast keeps the skirt below the water line. The booms are supplied in 50 foot sections, each containing a connector and chain shackles, which can be joined together to form an oil tight barrier. You state that there are accessory items to the boom which you believe can be classified by application of General Rule of Interpretation 3. The second item is a T disc skimmer designed to recover oil and other surface liquid contaminants from water. This unit floats in the middle of an oil or other surface contaminant spill and gathers the liquid into a self contained reservoir which is then emptied via tubing to a collector tank. The applicable subheading for the T disc oil skimmer will be 8421.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for filtering and purifying machinery and apparatus for water. The rate of duty will be 3.9 percent ad valorem. Goods classifiable under subheading 8421.21.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.7 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Your inquiry does not provide enough information for us to give a classification ruling on the oil containment boom. Your request for a classification ruling should include a sample swatch of the coated polyester fabric. You should also indicate which accessories will be provided with the boom and whether the boom and accessories are imported as kits put up in a manner suitable for sale directly to users without repacking. 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
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