CLA-2-76:OT:RR:NC:N1:164
Brenda Lang
American Lamprecht
3500 Boston St., Suite 420
Baltimore, MD 21224
RE: The tariff classification of empty aluminum aerosol cans from Mexico
Dear Ms. Lang:
In your letter dated April 17, 2025, you requested a tariff classification ruling on empty aluminum aerosol
cans from Mexico on behalf of your client, Lako Associates Inc. Product information and pictures were
submitted with your request and in subsequent correspondence.
The items under consideration are described as empty aerosol cans of aluminum alloy 1070 (99.5% to 99.7%
aluminum). The empty aluminum cans will be filled in the United States with personal care, health, and
beauty products such as aerosol spray deodorants, air fresheners, shaving gel, and suncare products. You state
that the empty cans will also be filled with compressed gas aerosol propellants such as butane, isobutane, and
nitrogen. All cans are cylindrical in shape with diameters of 22 to 74 millimeters (mm) and capacities of 18
to 1000 milliliters (ml). In addition, all cans will feature a special curl around the opening upon which aerosol
valves will be crimped. In your letter, you propose classification in heading 7613, Harmonized Tariff
Schedule of the United States (HTSUS). We disagree.
Classification under the HTSUS is in accordance with the General Rules of Interpretation (GRIs). GRI 1
provides that the classification of goods will be determined according to the terms of the headings of the
tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2
through 6 will then be applied in order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official
interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the
scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these
headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Heading 7613, HTSUS, provides for “aluminum containers for compressed or liquefied gas.” The ENs to
heading 7613, covering aluminum containers for compressed or liquefied gas, refer to the ENs to heading
7311, which specifically cover containers used for the “transport or storage of compressed or liquefied gases
(e.g., helium, oxygen, argon, hydrogen, acetylene, carbon dioxide or butane).” Conversely, the terms of
heading 7612, HTSUS, provide for “aluminum casks, drums, cans, boxes and similar containers . . . for any
material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters . . .”
In this case, although the cans will be filled with compressed gas aerosol propellants such as isobutane,
butane, and nitrogen, the cans will also contain other materials such as personal care, health, and beauty
products (e.g., deodorants, air fresheners, shaving gel, and suncare products). Accordingly, the subject cans
are excluded from classification in heading 7613, HTSUS. This determination is similar to that in
Headquarters ruling 085421, dated September 21, 1989.
The applicable subheading for the empty aluminum aerosol cans, of a capacity not exceeding 355 ml, will be
7612.90.1030, HTSUS, which provides for Aluminum casks, drums, cans, boxes, and similar containers
(including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas),
of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or
thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity not exceeding 355 ml.
The general rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the empty aluminum aerosol cans, of a capacity 356 to 1000 ml, will be
7612.90.1060, HTSUS, which provides for Aluminum casks, drums, cans, boxes, and similar containers
(including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas),
of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or
thermal equipment: Other: Of a capacity not exceeding 20 liters: Cans of a capacity exceeding 355 ml but
less than 3.8 liters. The general rate of duty will be 5.7 percent ad valorem.
Products of Mexico as provided by heading 9903.01.01 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(a), HTSUS, other than products classifiable under headings 9903.01.02, 9903.01.03, 9903.01.04, and
9903.01.05, HTSUS, will be subject to an additional 25 percent ad valorem rate of duty. At the time of entry,
you must report the applicable Chapter 99 heading, i.e. 9903.01.01, in addition to subheadings 7612.90.1030
or 7612.90.1060, HTSUS, listed above. Articles that are entered free of duty under the terms of general note
11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in
subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the
additional ad valorem duties provided for in heading 9903.01.01. If your product is entered duty free as
originating under the USMCA, you must report heading 9903.01.04, HTSUS, in addition to subheadings
7612.90.1030 or 7612.90.1060.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. Your product falls within an
excepted subheading. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.01.27, in addition to subheadings 7612.90.1030 or 7612.90.1060, HTSUS, listed
above.
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/.
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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division