CLA-2-73:OT:RR:NC:N5:433
Maryse Verret
Overseas Food Trading
2200 Fletcher Avenue
Fort Lee, NJ 07024-5005
RE: The tariff classification of a metal container from China.
Dear Ms. Verret:
In your letter dated September 29, 2023, you request a binding tariff classification ruling. In lieu of samples, illustrative literature and a product description were provided.
Item 1735084, identified as the “French Cookie Collection Tin,” is a tin-plated iron sheet metal container base with a removeable lid. The container is for the commercial conveyance and packing of bakers’ confections. The square shaped container is imported empty, not fitted with mechanical or thermal equipment, and is not dedicated for use in the home. Printed text, cookie graphics, and pinstripes are illustrated and embossed throughout the container and lid. The container dimensions approximate 5.8” in length, 5.8” in width, and 5.9” in height. At the time of U.S. importation, the container and lid will be packaged 48 units per carton. After U.S. importation, documentation provided states, the “tin will be forwarded to a co-packer in the USA, for warehousing, labeling, packaging of cookies imported from France, and distribution.” Additionally, the Federal Communications Commission (FCC) product label provided states, “Tin Made in China, Cookies Made in France.”
The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level.
Chapter 73, Harmonized Tariff Schedule (HTS), provides for “Articles of Iron or Steel.” The iron sheet metal material construction of the container is within the construct of Chapter 73 HTS.
The ENs to Heading 7310 HTS, provides, “Whereas the preceding heading applies to containers of a capacity exceeding 300 l, normally installed as fixtures in factories, etc., this heading covers sheet or plate iron or steel containers of a capacity not exceeding 300 l, but of a size easily moved or handled, commonly used for the commercial conveyance and packing of goods, and such containers installed as fixtures.
The larger containers covered by this heading include tar or oil drums; petrol cans; milk churns; casks and drums for alcohol, latex, caustic soda, calcium carbide, dyestuffs or other chemicals. The smaller containers include boxes, cans, tins, etc., mainly used as sales packings for butter, milk, beer, preserves, fruit or fruit juices, biscuits, tea, confectionery, tobacco, cigarettes, shoe cream, medicaments, etc.”
The storage capacity of item 1735084 does not exceed 300l, it is easily moved or handled due to its size and is commonly used for the commercial conveyance and packing of goods, specifically, bakers’ confections. Item 1735084 will not be repetitively used as a shipping container. Also, while the retail purchaser may retain the emptied container for storage of items, this is not a “repetitive use” pursuant to General Rule of Interpretation 5(b). (See HQ 089527 dated August 12, 1991). In view of these facts, item 1735084 is within the construct of the ENs to Heading 7310, HTS.
The applicable subheading for the subject merchandise will be 7310.29.0065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tanks, casks, drums, cans, boxes, and similar containers, for any material (other than compressed or liquefied gas), 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: Of a capacity of less than 50 liters: Other: Other: Other.” The rate of duty will be free.
Section 301 Trade Remedy:
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7310.29.0065, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7310.29.0065, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division