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NY 877466

September 9, 1992

CLA-2-73:S:N:N1:113 877466


TARIFF NO.: 7309.00.0030

Mr. Gregor Wilson
Kerr Controls Limited
P.O. Box 1500
Truro, Nova Scotia, Canada
B2N 5V2

RE: The tariff classification of oil tanks from Canada

Dear Mr. Wilson:

In your letter dated August 12, 1992, you requested a tariff classification ruling.

The merchandise is standard heating fuel oil tanks with a capacity of 100 to 250 Imperial gallons. They are made of steel. You have also requested the classification of tubing used in radiant floor heating systems.

The applicable subheading for the tanks will be 7309.00.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for reservoirs, tanks, vats and similar containers for any material ... of iron or steel, of a capacity exceeding 300 liters. The duty rate will be 2.6 percent.

Goods classifiable under subheading 7309.00.0030, HTS, which have originated in the territory of Canada, will be entitled to a 1.5 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 tubing. Your request for a classification ruling should include: (1) a breakdown of the weight, thickness and cost of the constituent layers in their condition ready to be combined; (2) the nature of the bonding layer; and, (3) a 1-foot long sample of the tubing.

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.


Jean F. Maguire
Area Director

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