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NY 892108

November 10, 1993

CLA-2-73:S:N:N3:113 892108


TARIFF NO.: 7310.21.0050; 8309.90.0000

Mr. Ted Proctor
Maui Pineapple Company
P.O. Box 187
Kahului, Maui, HI 96732

RE: The tariff classification of cans and can ends from Japan and the Philippines

Dear Mr. Proctor:

In your letter dated October 25, 1993, you requested a tariff classification ruling.

The merchandise consists of cans and ends used to can pineapple. You intend to import Japanese tinplate sheet into a Foreign Trade Zone and produce the cans there. Most of the ends will also be manufactured in the zone, although in some cases, the ends will be supplied by a manufacturer in the Philippines. The articles will be entered under non-privileged status. You have requested the classification of the cans with attached lids imported with an equal number of unattached ends, and cans with attached lids shipped with an unequal number of unattached ends. In all the situations mentioned in your letter, the merchandise enters the country as a foreign article. We assume that they are to be sealed by soldering or crimping.

The applicable subheading for the cans with attached lids and an equal number of ends will be 7310.21.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums cans boxes and similar containers, of iron or steel, of a capacity not exceeding 300 liters, of a capacity of less than 50 liters, cans which are to be closed by soldering or crimping, other. The rate of duty will be free.

The applicable subheading for the any additional ends will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, caps and lids, of base metal. The rate of duty will be 5.2 percent ad valorem.

Articles classifiable under subheading 8309.90.0000, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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.


Jean F. Maguire
Area Director

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