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HQ 956085

May 16, 1994
CLA-2 CO:R:C:M 956085 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 7310.10.00

Warwick A. Johnston
KALTEK, INC.
P.O. Box 88390
Atlanta, Georgia 30356

RE: Stainless steel beer kegs; EN 73.10; 7311; EN 73.11; containers for compressed or liquefied gas

Dear Mr. Johnston:

This is in response to your letter dated March 4, 1994, to Customs in Savannah, Georgia, regarding the tariff classification of stainless steel beer kegs under the Harmonized Tariff Schedule of the United States (HTSUS). Your letter and enclosures were forwarded to this office for a response.

FACTS:

The articles under consideration are industry standard, stainless steel beer kegs ("kegs") with downtubes. The kegs are manufactured in Finland. However, they contain United States- origin downtubes which are supplied by your company and installed by the Finnish manufacturer. Prior to importation, the kegs with a capacity of 58.67 liters are pressurized to about 35 psi with air, so that defective kegs can be detected.

ISSUE:

Where are the stainless steel beer kegs classified under the HTSUS?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to terms of the headings and any relative section or chapter notes...."

Heading 7310, HTSUS, 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...."

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System ENs may be utilized. The ENs, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 73.10 (pg. 1021-1022), states that:

...this heading covers sheet or plate iron or steel containers of a capacity not exceeding 300l, but of a size easily moved or handled, commonly used for the commercial conveyance and packing of goods....

...The smaller containers include boxes, cans, tines, etc., mainly used as sales packings for butter, milk, beer...(emphasis added).

...All the containers may be equipped with tap-holes, bungs, lids or other closures to facilitate filling and emptying.

Based on the information provided, we are of the opinion that the stainless steel beer kegs are of the class or kind of article classifiable under heading 7310, HTSUS. The kegs are designed to commercially convey beer to the consumer. The inserted downtube is used to facilitate filling and emptying of the beer. Specifically, the kegs are classified under subheading 7310.10.00, HTSUS, which provides for iron or steel tanks, casks, drums, cans, boxes and similar containers, for any material, of a capacity of 50 liters or more.

We note that heading 7311, HTSUS, provides for containers for compressed or liquefied gas, of iron or steel. EN 73.11 (pg. 1022) states that the containers of heading 7311, HTSUS, are "for the transport or storage of such gas." In this case, the pressurized air imported in the kegs is used for the purpose of quality control. The pressurized air is not meant to be transported and stored. Therefore, the kegs are not of the class or kind of article classifiable under heading 7311, HTSUS.

HOLDING:

The stainless steel beer kegs are classified under subheading 7310.10.00, HTSUS, which provides for iron or steel tanks, casks, drums, cans, boxes and similar containers, for any material, of a capacity of 50 liters or more, which is a duty-free tariff provision.
Sincerely,

John Durant, Director

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