CLA-2-73:RR:NC:1:113 B80022
Mr. Jim Reynolds
John A. Steer Company
28 S. Second Street
Philadelphia, PA 19106
RE: The tariff classification of tinplate cans and lids from Guatemala
Dear Mr. Reynolds:
In your letter dated December 6, 1996, on behalf of Kiwi Brands, Inc., you requested a tariff classification ruling.
The merchandise consists of empty tinplate cans and lids. The cans are available in a 50 or 100 millimeter capacity. The lid of the can is removed by turning a small key attached to the side of the can. After importation the cans will be used as retail containers for shoe polish.
The applicable subheading for the cans and lids, imported together in equal quantities will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material, of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 liters, other, other. The rate of duty will be free and will remain free for 1997.
The applicable subheading for any lids imported in excess of the number of cans, or lids imported separately will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, caps and lids, capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal. The rate of duty will be 4.2 percent ad valorem. Effective January 1, 1997, the rate of duty will be 3.6 percent ad valorem.
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 212-466-2084.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division