CLA-2-76:OT:RR:NC:N2:428
Mr. Julian Stauffer
Packaging Technologies and Inspection, LLC
145 Main Street
Tuckahoe, NY 10707
RE: The tariff classification of aluminum containers from Germany.
Dear Mr. Stauffer:
In your letter dated February 27, 2014, you requested a tariff classification ruling on behalf of your client, JM Smucker LLC.
The merchandise under consideration is referred to as Aluminum Cup, Type 43.12. Samples of the item were submitted with your ruling request and will be returned to you. It is a shallow bowl-shaped container which measures approximately .5 inches high by 1.875 inches in diameter at its top, tapering to a base approximately 1.375 inches in diameter. You state that it is made of aluminum and has a capacity of 14.5 milliliters; it is also not fitted with any thermal or mechanical equipment. From the information you provided, after importation your client will fill these containers with hot jam, jelly, honey, and/or syrup, and seal them. The filled, sealed containers will then be shipped to commercial establishments such as hotels and restaurants, for single-serve use by their patrons.
The applicable subheading for the Aluminum Cup, Type 43.12, will be 7612.90.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers) for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other: Of a capacity not exceeding 20 liters: Other.” The general rate of duty will be 5.7 percent ad valorem.
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 http://www.usitc.gov/tata/hts/.
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 Nicole Sullivan at (646) 733-3028.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division