The tariff classification of 55-gallon steel drums fromGermany

NY 868187 October 29, 1991 CLA-2-73:S:N:N1:113 868187 CATEGORY: Classification TARIFF NO.: 7310.10.0010 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