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NY G81795




September 7, 2000

CLA-2-73:RR:NC:N1:113 G81795

CATEGORY: CLASSIFICATION

TARIFF NO.: 7311.00.0090

Ms. Cheryl Ellsworth
Harris Ellsworth & Levin
The Watergate
2600 Virginia Avenue, NW Suite 1113
Washington, DC 20037-1905

RE: The tariff classification of an LPG tank from Mexico

Dear Ms. Ellsworth:

In your letter dated August 29, 2000, on behalf of Trinity Industries, Inc., you requested a tariff classification ruling.

The merchandise is horizontal tanks for the storage of liquefied petroleum gas. The tanks are manufactured in Mexico by Trinity Industries de Mexico. The manufacturer cuts carbon steel plate into the dimensions of a tank body, punches or cuts holes in the body to accommodate couplings such as gauges and valves, mechanically rolls the body plate into a cylinder and butt welds the joined edges together. After the body is formed, Trinity de Mexico fits a tank head to each end of the cylinder and attaches the appropriate couplings. The tank is then tested, sand blasted and painted. All the materials, parts and components used to produce the tank are goods originating in the United States or Mexico. The tanks are of various size.

The applicable tariff provision for the tanks will be 7311.00.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for containers for compressed or liquefied gas, of iron or steel, other. The rate of duty will be free.

Your letter also contains questions concerning NAFTA. General Note 12(a) (ii) provides that:

Goods that originate in the territory of a NAFTA party under the terms of subdivision (b) of this note and that qualify to be marked as goods of Mexico under the terms of the marking rules set forth in regulations issued by the Secretary of the Treasury (whether or not the goods are marked), when such goods are imported into the customs territory of the United States and are entered under a subheading for which a rate of duty appears in the "Special" subcolumn followed by the symbol "MX" in parentheses, are eligible for such duty rate, in accordance with section 201 of the North American Free Trade Agreement Implementation Act.

None of the subheadings of heading 7311 provides for a “Special” rate; therefore, preferential treatment under NAFTA is not an issue.

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 James Smyth at 212-637-7008.

Sincerely,

Robert B. Swierupski
Director

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