The tariff classification of a steel compressed air reservoir from China

N299176 August 20, 2018 CLA-2-73:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 7311.00.0090 Mr. Robert D. Stang Husch Blackwell 750 17th St. NW Suite 900 Washington, DC 20006 RE: The tariff classification of a steel compressed air reservoir from China Dear Mr. Stang: In your letter, dated May 18, 2018, you requested a tariff classification ruling on behalf of your client, Westinghouse Airbrake Technologies Corporation. The request was returned to you for additional information, which was received by this office on July 19, 2018. Product information was submitted for our review. The product under consideration is a steel emergency and auxiliary compressed air reservoir, item 05904750001. The reservoir, as noted, is fully constructed of steel and is utilized on train freight cars. The reservoir contains compressed air - a gas - used for auxiliary service and emergency air brake operation. The unit is roughly a horizontal tank, and measures approximately 41” to 44” in length. It is constructed with two central reservoir compartments, two convex welded ends, two bolting lugs on one end and a third on the other end, and auxiliary and emergency flanges on one side. The reservoir is manufactured to the Standard S-494, AAR Manual of Standards and Recommended Practices, Brakes and Brake Equipment: Reservoir, Steel Fabricated, Combined Auxiliary, and Emergency. It also meets ASTM A414, Standard Specification for Steel, Sheet, Carbon, and High-Strength, Low-Alloy for Pressure Vessels. Although the reservoir is specifically designed for use in trains, you argue that it is not classifiable as “Parts of railway or tramway locomotives or rolling stock” under heading 8607, Harmonized Tariff Schedule of the United States (HTSUS). We agree. As you note, Additional U.S. Rule of Interpretation 1(c), HTSUS, provides that “a provision for parts of an article covers products solely or principally used as a part of such articles but a provision for "parts" or "parts and accessories" shall not prevail over a specific provision for such part or accessory.” Because the reservoir is a container for compressed gas, it is specifically described by the language of heading 7311, “Containers for compressed or liquefied gas, of iron or steel.” Classification therein therefore prevails over classification as a part of railway locomotives. The applicable subheading for the steel emergency and auxiliary compressed air reservoir, item 05904750001, will be 7311.00.0090, HTSUS, which provides for Containers for compressed or liquefied gas, of iron or steel: Other. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division