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NY 862595

May 14, 1991

CLA-2-39:S:N:N3G:221 862595

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.90.0000; 7309.00.0090; 7310.10.0050

Mr. Howard Rosenkranz
United Associates Group, Inc.
5713 Corporate Way, Suite 201
West Palm Beach, Florida 33401

RE: The tariff classification of plastic and stainless steel containers from England and Germany.

Dear Mr. Rosenkranz:

In your letter dated April 18, 1991, you requested a tariff classification ruling.

The plastic containers, called "Maximover" models, have carbon steel stands. They are made in England. The stainless steel containers, called "Intermediate Bulk Containers," are made in Germany. The stainless steel containers range in capacity from 251 to 1,000 liters. Both types of containers are shipped empty to the United States where they are used for the transport, storage and eventual dispensing of liquids and solids. The containers are used primarily in the chemical, pharmaceutical and food handling sectors.

The applicable subheading for the plastic containers with the steel stands will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the stainless steel containers not exceeding 300 liters in capacity will be 7310.10.0050, 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 50 liters or more, other. The rate of duty is free.

The applicable subheading for the stainless steel containers exceeding 300 liters in capacity will be 7309.00.0090, HTS, which provides for reservoirs, tanks, vats and similar containers (others than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, other. The rate of duty is 2.6 percent ad valorem.

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

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See also:

• Tariff No.: 3923.90.00 - Articles nesoi, for the conveyance or packing of goods, of plastics
• Tariff No.: 7309.00.00 - Iron/steel, reservoirs, tanks, vats, siml. contain., for any material (o/than compress./liq.gas), w/capacity o/300 l, n/fit. w/mech/thermal
• Tariff No.: 7310.10.00 - Iron/steel, tanks, casks, drums, cans, boxes & siml. cont. for any material (o/than compress./liq.gas), w/cap. of 50+ l but n/o 300 l