CLA-2-73:S:N:N1:113 868187
Mr. Howard Rosenkranz
United Associates Group, Inc.
5713 Corporate Way, Suite 201
West Palm Beach, FL 33401
RE: The tariff classification of 55-gallon steel drums from
Germany
Dear Mr. Rosenkranz:
In your letter dated September 30, 1991, you requested a
tariff classification ruling.
The merchandise is 55-gallon stainless steel drums shipped
empty. They are packed on pallets, four to a pallet. The items
are to be used by the chemical, pharmaceutical and food
industries.
The applicable subheading for the drums and their pallets
will be 7310.10.0010, Harmonized Tariff Schedule of the United
States (HTS), which provides for tanks, casks, drums, cans boxes
and similar containers, of a capacity of 50 liters or more, empty
steel drums and barrels. The rate of duty will be free.
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