The tariff classification of a wood pellet silo from Germany

N237524 February 8, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6305.32.0010 Mr. George Whiting, Jr. Eco Heat Solutions LLC 29 Pleasant Street Medfield, MA 02052 RE: The tariff classification of a wood pellet silo from Germany Dear Mr. Whiting: In your electronic submission dated Nov. 29, 2012, and your follow-up letter dated Dec. 19, 2012, (received in our office Jan. 18, 2013) you requested a tariff classification ruling. The item in question is called a wood pellet silo. It is a storage unit for wood pellets that will be used in a heating system. According to your website (http://www.abs-silos.de/en/for-wood-pellets/wood-pellet-silo.html) it is made of polyester fabric over a metal frame; your request seeks a ruling on the textile portion only. With your follow-up letter you submitted a sample of the woven reinforced polyester textile fabric from which it is made. The silo measures 7’ x 7’ x 7’. The weight is not given but we assume it to be grerater than one kilogram. It has an integrated metal fill connection at the top and another metal connection at the bottom where an auger fits for drawing the pellets out. You note that the pellet silo is similar to a flexible intermediate bulk container (FIBC). This item does in fact fit the definition of flexible intermediate bulk containers found in the Subheading Explanatory Note to subheading 6305.32, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the textile portion of the wood pellet silo will be 6305.32.0010, HTSUS, which provides for sacks and bags, of a kind used for the packing of goods: of man-made textile materials: flexible intermediate bulk containers, weighing one kilogram or more. The rate of duty will be 8.4% ad valorem. 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/. The fabric sample will be retained as part of our official case file. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division