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NY 886712




June 18, 1993

CLA-2-76:S:N:N3:113 886712

CATEGORY: CLASSIFICATION

TARIFF NO.: 7612.90.1030; 7612.90.1060; 7612.90.1090

Mr. Gern F. Scott
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207

RE: The tariff classification of aluminum containers from Canada

Dear Mr. Scott:

In your letter dated May 26, 1993, on behalf of CCL Technologies, you requested a tariff classification ruling.

The merchandise is the Advanced Barrier System aerosol container. It allows a consumer to use a aerosol product without releasing propellant into the environment by allowing the propellant and the product to remain separate in the can. The system consists of an aluminum aerosol can and a plastic laminated aluminum foil pouch with attached valve. The system is supplied with the pouch rolled and secured with a special restraint for easy handling and insertion into the can. When the pouch has been inserted into the can, the can (not the pouch) is filled with propellant. After importation, the pouch will be filled with the product to be dispensed. You request the classification of the bag imported alone and the bag and can imported together and filled with compressed air.

In the opinion of this office, the essential character of the aluminum foil bag with its attached valve is the bag. It actually holds the product. The item is referred to as a bag in your letter. It remains a bag whether it has a valve or not in the same way that a barrel with a tap remains a barrel. Further, when the pressurized can and bag are imported as an entirety, the item is not designed for the transport or storage of the pressurized propellant, but is still a container intended to be filled with an aerosol product.

The applicable subheading for the cans imported with bags, of 355ml or less in capacity will be 7612.90.1030, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers ... for any material ... of a capacity not exceeding 20 liters, cans of a capacity not exceeding 355 ml. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the cans imported with bags, of more than 355ml capacity will be 7612.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers ... for any material ... of a capacity not exceeding 20 liters, cans of a capacity exceeding 355 ml but less than 3.8 liters. The rate of duty will be 5.7 percent ad valorem.

The applicable subheading for the bags will be 7612.90.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for aluminum casks, drums, cans, boxes and similar containers ... for any material ... of a capacity not exceeding 20 liters, other. The rate of duty will be 5.7 percent ad valorem.

Goods classifiable under subheadings 7612.90.1030, 7612.901060 and 7612.90.1090, HTS, which have originated in the territory of Canada, will be entitled to a 2.8 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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