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NY D83992




November 3, 1998

CLA-2-73:RR:NC:N1:113 D83992

CATEGORY: CLASSIFICATION

TARIFF NO.: 7310.21.0050; 7310.29.0050

Mr. Ralph Sheppard
Meeks & Sheppard
330 Madison Ave.
39th Floor
New York, NY 10017

RE: The tariff classification of tin cans from Switzerland

Dear Mr. Sheppard:

In your letter dated October 23, 1998, on behalf of Independent Can Company, you requested a tariff classification ruling.

The merchandise is cans or tins, made of steel. There are two types of cans, which will be imported empty to be resold to companies who will fill the cans with product. The "clic clac" can is a cylinder, 3 inches [7.5 cm] in diameter and 7/8 of an inch [2.2 cm] in depth. It is closed by crimping the lid over the bottom.

The Zippo can is a small rectangular can for Zippo lighters. It is 3 1/8 inches [8 cm] in length, 2 1/2 inches [5.7 cm] in width and 3/4 inches [1.8 cm] in depth. The lid fits on the bottom of this can snugly, without crimping.

The applicable subheading for the "clic clac" can 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, 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, other. The rate of duty will be free.

The applicable subheading for the Zippo cans will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material, 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 rate of duty will be free.

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,

Robert B. Swierupski
Director

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