CLA-2 CO:R:C:M 953509 LTO

District Director
U.S. Customs Service
9901 Pacific Highway
Blaine, Washington 98230

RE: Protest No. 3004-92-100184; cans and can ends; cans which are to be closed by soldering or crimping; HQ 951510

Dear District Director:

This is our response regarding Protest No. 3004-92-100184, which concerns the classification of cans and can ends under the Harmonized Tariff Schedule of the United States (HTSUS). The subject merchandise was entered on July 10, 1992, and the entry was liquidated on November 13, 1992. The protest was timely filed on November 27, 1992.

FACTS:

The merchandise subject to this protest are cans and can ends. Upon importation, the cans and can ends are assembled and seamed to form a complete unit used to package salmon (one can and one can end form a complete unit). The importation in question consisted of 388,500 cans and 399,600 can ends.

The protestant claims that the cans and can ends are "unassembled" cans, and thus, according to GRI 2(a), classifiable under subheading 7310.21.00, HTSUS, which provides for cans, of a capacity of less than 50 liters, which are to be closed by soldering or crimping. The merchandise was classified upon liquidation as follows: the cans were classified under subheading 7310.21.00, HTSUS, while the can ends were classified under subheading 8309.90.00, HTSUS, which provides for other caps and lids of base metal.

The subheadings at issue are as follows: - 2 -

7310.21.00 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 heat insulated, but not fitted with mechanical or thermal equipment . . . [o]f a capacity of less than 50 liters . . . [c]ans which are to be closed by soldering or crimping (free)

* * * * * * * * * * * * *

8309.90.00 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal . . . [o]ther (5.2%)

ISSUE:

Whether the cans and can ends are classifiable as cans, of iron or steel, which are to be closed by soldering or crimping, under subheading 7310.21.00, HTSUS.

LAW AND ANALYSIS:

The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." GRI 6 states that "classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes . . . ." Subheading 7310.21.00, HTSUS, provides for cans of iron or steel which are to be closed by soldering or crimping. By the terms of this subheading, a can which is to be closed by soldering or crimping must necessarily have at least two separate pieces. In this instance, the importation consists of two pieces: (1) cans (can cylinder and bottom) and (2) can ends, which will be soldered onto the cans after the cans are filled with salmon.

It is our opinion that the importation of cans with can ends, which will be soldered or crimped after importation to form - 3 -

closed cans, falls within the terms of subheading 7310.21.00, HTSUS. Because the cans and can ends are classifiable under this subheading according to GRI 1, it is unnecessary to resort to GRI 2(a).

The importation in question consists of 388,500 cans and 399,600 can ends. Because the cans and can ends are not shipped in the number necessary to complete a certain number of sealed cans (there are 11,100 extra can ends), the additional can ends must be classified separately.

In HQ 951510, dated August 7, 1992, this office considered the classification of three types of steel tinplate products that were, after importation, crimped onto tops and bottoms of the cylinders of juice cans. We held that the articles in question were classifiable under subheading 8309.90.00, HTSUS, as base metal lids, seals and other packing accessories. Accordingly, the can ends in question are classifiable under subheading 8309.90.00, HTSUS.

HOLDING:

The cans and can ends, which are necessary to form 388,500 cans to be closed by soldering or crimping, are classifiable under subheading 7310.21.00, HTSUS. The protest should be allowed regarding 388,500 can ends.

However, the additional 11,100 can ends are classifiable under subheading 8309.90.00, HTSUS. The protest should be denied regarding these can ends. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director