RE: The country of origin of helium gas in non-refillable steel tanks

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364677 September 22, 2026 OT:RR:NC:N3:136 CATEGORY: Origin Brett Harris Roll & Harris LLP 2121 Avenue of the Stars, Suite 800 Los Angeles, CA 90067 RE: The country of origin of helium gas in non-refillable steel tanks Dear Mr. Harris: In your letter dated August 27, 2026, on behalf of your client, Unique Industries, Inc., you requested a country of origin ruling on helium gas in non-refillable steel tanks. In your submission, the subject product is described as helium gas in non-refillable steel tanks. The helium gas will be imported in three different capacities: 20CT, 30CT and 50CT. The imported products will be manufactured under one of the following scenarios: • Helium produced in Russia, Oman, or Tanzania will be shipped to China. In China, the helium will be filled into non-reusable Chinese origin steel cylinders. The filled tank will be packaged for retail sale and exported to the U.S. • Helium produced in Russia, Oman, or Tanzania will be shipped to another country (e.g., the United Kingdom, a European Union country, Vietnam, Malaysia, Thailand, Indonesia, Canada, Mexico or the United Arab Emirates). In these countries, the helium will be filled into non-reusable Chinese origin steel cylinders. The filled tank will be packaged for retail sale and exported to the U.S. • Chinese origin non-reusable cylinders will be exported to countries where helium is produced – e.g. Russia, Oman, or Tanzania. In these countries, the helium gas will be filled into non-reusable Chinese origin steel cylinders. The filled tank will be packaged for retail sale and exported to the U.S. You state that while helium is in a gaseous state under normal temperature and atmospheric pressure conditions, in each of the above scenarios the bulk helium transported to the listed countries will be a mixture of liquid helium and gaseous helium in a vacuum, heat-insulating, low temperature (approximately -268.9) pressure vessel. Upon receipt at the local factories, the bulk mixture of helium will be distributed from this
original pressure vessel to other, smaller pressure vessels under normal temperature and lower pressure conditions. This distribution process will cause the liquid helium in the mixture to be converted to a gaseous state. To prepare the helium for retail sale, the non-refillable steel tank is first filled with local origin atmospheric air at a pressure of approximately 0.2-0.3 Megapascals (MPa). Helium gas (with a purity greater than 99.99%) from one of the listed countries – prepared from the bulk mixture as described above – is then added to the tank until the pressure reaches 3.1 MPa. After cooling, the finished product contains approximately 85% helium/15% air at a pressure of approximately 2.8 MPa and a standard room temperature of 20. The helium in each tank will be sourced from a single country of origin and will not be commingled with helium from other countries. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 5(b) states that, “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. The instant steel tanks are of a kind normally used for packing helium gas and are not refillable. In accordance with GRI 5(b), the steel tanks are packaging classifiable with the imported helium. The applicable subheading for the helium gas filled tanks will be 2804.29.0010, HTSUS, which provides for Hydrogen, rare gases, and other nonmetals: Rare gases: Other: Helium. The general rate of duty will be 3.7 percent ad valorem. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). With respect to the subject products, we have determined that the production processes described above do not result in a substantial transformation of the bulk helium produced in Russia, Oman, or Tanzania. Therefore, in our opinion, the country of origin for the subject helium gas in non-refillable steel tanks for duty and marking purposes is the country where the bulk helium is produced. In your letter you also asked about a scenario where U.S. origin helium will be admitted into a Foreign Trade Zone (“FTZ”) in the U.S. It is not within the purview of this office to provide a ruling under the described circumstances. To request a ruling that involves FTZ processing, please write to CBP headquarters at [email protected]. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division