CLA-2-83:OT:RR:NC:N1:113
Rouven Muell
Saturn Pet Care
93 East Dallas Dr.
Terre Haute, IN 47802
RE: The tariff classification of aluminum cups and lids from Austria
Dear Mr. Muell:
In your letter dated May 4, 2026, you requested a tariff classification ruling. Technical information was
submitted with your request.
The merchandise under consideration is described as aluminum 6-corner house cups and aluminum 6-corner
house lids. The cups and lids are intended to be used to store, sell, and serve wet pet food. The aluminum
cup is in the shape of an irregular hexagon that tapers inward to a flat bottom at a depth of 25 millimeters
(mm). Along the top, there is a rim that extends horizontally outward at 5mm with rounded corners and
rolled ends. The aluminum lid measures 0.025 mm thick and has the same hexagonal profile shape as the
aluminum cup. Although these items can be shipped together, they can also be imported separately resulting
in a different classification for each item. It is noted the cups and lids are to be imported together and the
cups are unsealed with no food. After importation the food will be placed in the cup, the lids are used to seal
the cup along its rim and prepared for commercial distribution.
In your request, you suggested the aluminum cups could be classified in heading 7615 Harmonized Tariff
Schedule of the United States, (HTSUS), which provides for “Table, kitchen or other household articles and
parts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum;
sanitary ware and parts thereof, of aluminum.” We disagree. The aluminum cups are not classified in heading
7615, HTSUS, because they are not of the same class or kind as the exemplars of table, kitchen or other
household articles of aluminum listed in the Explanatory Notes (ENs) for heading 7615, HTSUS. In addition,
the ENs for heading 7615, HTSUS, exclude cans, boxes, and similar containers, of heading 7612, HTSUS.
Therefore, classification in heading 7615, HTSUS is precluded.
The applicable subheading for the aluminum cups will be 7612.90.1090, 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: Other.” The general rate of duty will be 5.7 percent ad valorem.
The applicable subheading for the aluminum lids will be 8309.90.0025, HTSUS, which provides for
“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: Other… Of
Aluminum: Other.” The general rate of duty will be 2.6 percent ad valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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 Matthew Gay at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division