N085656 N0 Ruling Active

The tariff classification of reinforced fiberglass, water treatment tanks from China

Issued December 14, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8421.99.0040

Headings: 8421

Product description

The merchandise under consideration includes water treatment tanks referred to as fiberglass tanks even though the tanks are made of plastic reinforced with fiberglass and feature an inner lining made of polyethylene. The tanks are only used in a water treatment unit specifically designed to filter, soften or purify water. The tanks vary in size; measuring approximately 8 inches in diameter by 35 inches in height for its smallest tank to 10 inches in diameter by 54 inches in height for its largest tank. The tanks are either sold with filter media or as an assembly with the filter media and a distribution tube, which allows the water to flow in and out of the tank.

CBP rationale

The applicable subheading for the water treatment tanks will be 8421.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water.

Full text

N085656 December 14, 2009 CLA-2-84:OT:RR:NC:N1:120 CATEGORY: Classification TARIFF NO.: 8421.99.0040 Mr. James Heaps Canature North America 655 Park Street Regina, Saskatchewan S4N5N1 Canada RE: The tariff classification of reinforced fiberglass, water treatment tanks from China Dear Mr. Heaps: In your letter dated November 24, 2009, you requested a tariff classification ruling. The merchandise under consideration includes water treatment tanks referred to as fiberglass tanks even though the tanks are made of plastic reinforced with fiberglass and feature an inner lining made of polyethylene. The tanks are only used in a water treatment unit specifically designed to filter, soften or purify water. The tanks vary in size; measuring approximately 8 inches in diameter by 35 inches in height for its smallest tank to 10 inches in diameter by 54 inches in height for its largest tank. The tanks are either sold with filter media or as an assembly with the filter media and a distribution tube, which allows the water to flow in and out of the tank. The applicable subheading for the water treatment tanks will be 8421.99.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Filtering or purifying machinery and apparatus, for liquids or gases; parts thereof: Parts: Other: Parts of machinery and apparatus for filtering or purifying water." The rate of duty will be Free. 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 Denise Faingar at (646) 733-3010. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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