The tariff classification of pails and lids from Canada
Issued February 20, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3923.90.0000, 7310.21.0025, 7310.21.0050, 3923.50.0000, 8309.90.0000
Product description
The merchandise consists of steel pails and plastic pails with lids that will be used for the commercial conveyance and packing of goods. The pails and lids may be imported in equal quantities, or the number of lids may exceed the number of pails imported. The painted steel pails range in size from 2.5 to 6.5 imperial gallons, and will hold goods such as driveway sealer, tars, paints, and food. The purchasing company's logo and product information is lithographed on the pail. The lids are of the crimped or full-seal type. The plastic pails will be used for the packaging of goods such as petroleum, food, coatings, inks, adhesives, and edible oils. They are available in assorted sizes, and are designed to customer specifications by silkscreen or offset print.
CBP rationale
The applicable subheading for the steel pails and lids, imported together in equal quantities, with a volume capacity between 11.4 and 26.6 liters will be 7310.21.0025, Harmonized Tariff Schedule of the United States (HTS), 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, cans which are to be closed by soldering or crimping, containers, of circular cross section, of a volume capacity between 11. The applicable subheading for the steel pails and lids, imported together in equal quantities, with a volume capacity less than 11.4 liters, or greater than 26.6 liters but less than 50 liters will be 7310.21.0050, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for any steel lids imported in excess of the number of pails, or lids imported separately will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The applicable subheading for the plastic pails and lids, imported together in equal quantities will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance and packing of goods, of plastics. The applicable subheading for any plastic lids imported in excess of the number of pails, or lids imported separately will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics.
Full text
NY A80026 February 20, 1996 CLA-2-73:RR:NC:GI:113 A80026 CATEGORY: Classification TARIFF NO.: 8309.90.0000; 7310.21.0025; 7310.21.0050; 3923.90.0000; 3923.50.0000 Mr. James W. Smith Great Lakes Customs Brokerage, Inc. 85 River Rock Drive, # 202 Buffalo, NY 14207 RE: The tariff classification of pails and lids from Canada Dear Mr. Smith: In your letter dated February 5, 1996, on behalf of Industrial Containers, Ltd., you requested a tariff classification ruling. The merchandise consists of steel pails and plastic pails with lids that will be used for the commercial conveyance and packing of goods. The pails and lids may be imported in equal quantities, or the number of lids may exceed the number of pails imported. The painted steel pails range in size from 2.5 to 6.5 imperial gallons, and will hold goods such as driveway sealer, tars, paints, and food. The purchasing company's logo and product information is lithographed on the pail. The lids are of the crimped or full-seal type. The plastic pails will be used for the packaging of goods such as petroleum, food, coatings, inks, adhesives, and edible oils. They are available in assorted sizes, and are designed to customer specifications by silkscreen or offset print. The applicable subheading for the steel pails and lids, imported together in equal quantities, with a volume capacity between 11.4 and 26.6 liters will be 7310.21.0025, Harmonized Tariff Schedule of the United States (HTS), 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, cans which are to be closed by soldering or crimping, containers, of circular cross section, of a volume capacity between 11.4 liters and 26.6 liters, of a kind used for the conveyance of goods. The duty rate will be free. The applicable subheading for the steel pails and lids, imported together in equal quantities, with a volume capacity less than 11.4 liters, or greater than 26.6 liters but less than 50 liters will be 7310.21.0050, Harmonized Tariff Schedule of the United States (HTS), 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. The duty rate will be free. The applicable subheading for any steel lids imported in excess of the number of pails, or lids imported separately will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), 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. The general rate of duty will be 4.2 percent ad valorem. The applicable subheading for the plastic pails and lids, imported together in equal quantities will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance and packing of goods, of plastics...other. The general rate of duty will be 3 percent ad valorem. The applicable subheading for any plastic lids imported in excess of the number of pails, or lids imported separately will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. The general rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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