CLA-2-76:S:N:N3:113 886712
Mr. Gern F. Scott
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207
RE: The tariff classification of aluminum containers from Canada
Dear Mr. Scott:
In your letter dated May 26, 1993, on behalf of CCL
Technologies, you requested a tariff classification ruling.
The merchandise is the Advanced Barrier System aerosol
container. It allows a consumer to use a aerosol product without
releasing propellant into the environment by allowing the
propellant and the product to remain separate in the can. The
system consists of an aluminum aerosol can and a plastic
laminated aluminum foil pouch with attached valve. The system is
supplied with the pouch rolled and secured with a special
restraint for easy handling and insertion into the can. When the
pouch has been inserted into the can, the can (not the pouch) is
filled with propellant. After importation, the pouch will be
filled with the product to be dispensed. You request the
classification of the bag imported alone and the bag and can
imported together and filled with compressed air.
In the opinion of this office, the essential character of
the aluminum foil bag with its attached valve is the bag. It
actually holds the product. The item is referred to as a bag in
your letter. It remains a bag whether it has a valve or not in
the same way that a barrel with a tap remains a barrel. Further,
when the pressurized can and bag are imported as an entirety, the
item is not designed for the transport or storage of the
pressurized propellant, but is still a container intended to be
filled with an aerosol product.
The applicable subheading for the cans imported with bags,
of 355ml or less in capacity will be 7612.90.1030, Harmonized
Tariff Schedule of the United States (HTS), which provides for
aluminum casks, drums, cans, boxes and similar containers ... for
any material ... of a capacity not exceeding 20 liters, cans of a
capacity not exceeding 355 ml. The rate of duty will be 5.7
percent ad valorem.
The applicable subheading for the cans imported with bags,
of more than 355ml capacity will be 7612.90.1060, Harmonized
Tariff Schedule of the United States (HTS), which provides for
aluminum casks, drums, cans, boxes and similar containers ... for
any material ... of a capacity not exceeding 20 liters, cans of a
capacity exceeding 355 ml but less than 3.8 liters. The rate of
duty will be 5.7 percent ad valorem.
The applicable subheading for the bags will be 7612.90.1090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for aluminum casks, drums, cans, boxes and similar
containers ... for any material ... of a capacity not exceeding
20 liters, other. The rate of duty will be 5.7 percent ad
valorem.
Goods classifiable under subheadings 7612.90.1030,
7612.901060 and 7612.90.1090, HTS, which have originated in the
territory of Canada, will be entitled to a 2.8 percent rate of
duty under the United States-Canada Free Trade Agreement (FTA)
upon compliance with all applicable regulations.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport