CLA-2 CO:R:C:M 951510 CMS
David O. Ostheimer, Esq.
Matthew A. Goldstein, Esq.
Lamb & Lerch
233 Broadway
New York, NY 10279
RE: Lids; Seals; Juice Can Tops, Bottoms, Ends; Tinplate
Steel; Aluminum Foil Strips; Pull Tab And Pop Top
Openings; 7326.90.10
Dear Mr. Ostheimer:
This is in response to your request submitted to the
Regional Commissioner of Customs, New York, dated March 27, 1992,
on behalf of Dole Packaged Foods Company, for a classification
ruling on certain products under the Harmonized Tariff Schedule
of the United States (HTSUS). The matter has been forwarded to
Customs Headquarters for a reply.
FACTS:
The merchandise consists of three types of steel tinplate
products. The products are disc shaped and have grooved
circumferences into which a gasket like substance has been
applied. After importation, the products are crimped onto the
tops and bottoms of the cylinders of juice cans.
One product has an integral "pop top" feature incorporating
a tab which can be pressed into an indented section of the metal
to create an opening for accessing the contents of the can. The
second product has a "pull tab" feature with a foil strip which
can be pulled back to expose an existing hole for accessing the
contents of the can. The third product has neither a "pop top"
nor a "pull tab" feature.
ISSUE:
Is the merchandise classified in Heading 8309, HTSUS, as
lids, seals and other packing accessories of base metal, or in
Heading 7326, HTSUS, as other articles of iron or steel?
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LAW AND ANALYSIS:
The HTSUS provides that the classification of articles is
governed by the General Rules of Interpretation (GRI's). GRI 1
states in pertinent part that "...classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...".
Heading 8309 in part describes lids, seals and other
packing accessories of base metal. Heading 7326 describes
"[o]ther articles of iron or steel".
The Harmonized Commodity Description and Coding System
Explanatory Notes to Heading 7326 provide guidance concerning the
scope of Heading 7326. The Explanatory Notes, p. 1037, state
that Heading 7326 covers articles other than those "...included
in Chapter 82 or 83..." (emphasis in original). Further, by its
own terms, Heading 7326 only covers "[o]ther articles of iron or
steel" (emphasis added). Accordingly, if the merchandise is
described by Heading 8309, it is classified there and not in
Heading 7326.
The two products with "pop top" or "pull tab" features are
clearly identifiable as articles which cover the openings at the
tops of cans. The products without these features are attached
to both the tops and bottoms of cans. All three products have a
gasket like substance applied to their circumference to achieve
an effective seal.
A discussion of cylindrical metal canning technology and the
component known as the "lid" is found in several lexicographic
authorities.
The Encyclopedia Americana, Int'l. Ed. (1980), Vol. 5,
p. 548, states in the section on "Canning Technology", that:
...The cans next pass to a closing machine (which
usually operates at over 300 cans per minute) where
lids, coded either by embossing or with special canner's
ink, are placed on the cans. The closing machine seals
the cans by a "double roll" method, which provides a
"hook-over" seam. A small amount of polymeric compound is
deposited on the sealing area to assure air-tight closures.
[emphasis added]
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The McGraw Hill Encyclopedia of Science and Technology,
7th Ed., Vol. 7 (1992), p. 299, in the section on "Food
Manufacturing", "Canned Fish", provides in part that:
...Filled cans with lids loosely attached then enter the
vacuum sealer. After passing under sprays of water, the
cans are retorted, then cooled. [emphasis added]
The Oxford English Dictionary, Vol. VIII (2d Ed., 1989),
p. 898, defines "lid" in part as follows:
1.a. That which covers the opening at the top of a
vessel or closes the mouth of an aperture; the upper part
of a receptacle, which may be detached or turned on a
hinge in order to give access to the interior. [emphasis
added]
The "pop top" and "pull tab" products which cover the tops
of cans and through which the contents are accessed are clearly
within the above cited descriptions of "lids", or at least are
seals or other packing accessories. Even though the products
which do not have "pop top" or "pull tab" features are attached
to both the tops and bottoms of cans, and arguably may not all be
lids, they nonetheless function as seals and would be accurately
described as seals or other packing accessories.
The Random House Dictionary of the English Language (1983),
p. 1286, defines "seal" in part as:
anything that tightly or completely closes or secures
a thing
Webster's Third New International Dictionary (1986), p.
203, defines "seal" in part as:
something that firmly closes or secures: as...
c (1) a tight and perfect closure (as against the
passage of gas or water)
The Oxford English Dictionary, 2d Ed., Vol. XIV (2d Ed.,
1989), p. 794, defines "seal" in part as:
Any means of preventing the passage of gas or liquid
into or out of something, esp. at a place where two
surfaces meet.
The ruling requestor makes several arguments as to why the
products should not be classified in Heading 8309. The main
arguments are (1) that the products are permanently attached by a
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crimping process, (2) that cans do not have lids or seals, and
(3) that the description of the tops of cans as "lids" by the
users of cans is a colloquial misnomer.
Regarding the first argument, 28 Customs rulings are cited
in which the ruling requestor states that the lids at issue were
tops of containers which were "capable of being removed and
replaced or opened and closed, repeatedly". March 27, 1992,
submission, p. 4. However, none of these rulings dealt with the
particular products under consideration (i.e., tops and bottoms
of cylindrical metal food product cans). The two rulings cited
which did involve tops or bottoms of cylindrical metal cans (HQ
058730 (December 19, 1978), and HQ 556106 (August 29, 1991)),
did not directly deal with the tariff classification of these
products. Nevertheless, in HQ 556106, we stated that similar
products appeared to be classified in Heading 8309. We are not
persuaded by the ruling requestor's contention that Customs
strenuously avoided describing the products as lids in HQ 556106,
especially in light of our specific statement that the products
appeared to be classified in Heading 8309.
It has not been established that lids for cylindrical metal
food cans must meet the strict criteria of being "capable of
being removed and replaced or opened and closed, repeatedly", in
order to be described as lids. It is true that among the
articles described in the Explanatory Notes to Heading 8309,
covers of the "lever, spring, etc." type are included. However,
it has not been established that covers that are crimped on are
excluded. Lexicographic authorities, including those cited
herein, describe the can tops as lids, as do many users of cans.
Lids that are crimped on are opened by cutting away a circular
piece of metal or punching a hole with a can opener, or by
utilizing the "pop top" or "pull tab" feature.
Regarding the second argument, it is contended that cans
have no holes for ingress or egress and therefore have no lids,
seals other accessory. May 14, 1992, submission, p. 2.
However, the products with the "pull tab" feature have a precut
hole for ingress or egress. The "pop top" product incorporates a
metal tab which easily cuts an access hole. The user can cut a
hole in the third product with a can opener. Further, all three
products cover and seal the hole at the top of the can cylinder.
The third argument is that the description of the tops of
cans by users as lids is a colloquial misnomer. However,
lexicographic authorities, including those cited herein, also
describe the products as lids. The name by which a product is
commonly known is an important factor to consider when
determining tariff classification.
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HOLDING:
The merchandise is described as "lids...seals and other
packing accessories...of base metal: ...Other", and classified in
subheading 8309.90.00, HTSUS, currently subject to a Column 1
rate of duty of 5.2%, ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division