The tariff classification of aluminum cups and lids from Austria

N361201May 21, 2026CLA-2-83:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7612.90.1090; 8309.90.0025
Rouven MuellSaturn Pet Care93 East Dallas Dr.Terre Haute, IN 47802RE: The tariff classification of aluminum cups and lids from AustriaDear 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 cup and aluminum 6-cornershouse lids. The cups and lids are intended to be used to store, sell, and serve wet pet food. The aluminumcup 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 androlled ends. The aluminum lid measures 0.025 mm thick and has the same hexagonal profile shape as theAlthough these items can be shipped together, they can also be imported separately resultingaluminum cup. in classification for each item. the cups and lids are to be importeda different It is noted together and thecups are unsealed with no food. After importation the food will be placed in the cup, the lids are used to sealthe cup along its rim and prepared for commercial distribution.In your request, you suggested the aluminum cups could be classified in heading 7615 Harmonized TariffSchedule of the United States, (HTSUS), which provides for “Table, kitchen or other household articles andparts thereof, of aluminum; pot scourers and scouring or polishing pads, gloves and the like, of aluminum;We disagree. The sanitary ware and parts thereof, of aluminum.” aluminum cups are not classified in heading kitchen or other7615, HTSUS, because they are not of the same class or kind as the exemplars of table,household articles of aluminum listed in the Explanatory Notes 615. In addition, (ENs)for heading 7, HTSUSthe E or 765 exclude cans, boxes, and similar containers, of heading 7612.Nsfheading 1, HTSUS,, HTSUSTherefore, classification in heading 7615 is precluded., HTSUSThe applicable subheading for the aluminum cups will be 7612.90.1090, HTSUS, which provides forible tubular“Aluminum casks, drums, cans, boxes and similar containers (including rigid or collapscontainers), 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 acapacity not exceeding 20 liters: Other.”Therate of duty will be 5.7 percent ad valorem. general The applicable subheading for the aluminum lid will be 8309.90.002, s5HTSUS, which provides for corks, screw caps and pouring stoppers), capsules for bottles,“Stoppers, caps and lids (including crownthreaded bungs, bung covers, seals and other packing accessories and parts thereof, of base metal: Other… OfAluminum: Other. The rate of duty will be 2.6 percent ad valorem.”general 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties 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 eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems 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 asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Matthew Gay at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division