NY 862595: The tariff classification of plastic and stainless steelcontainers from England and Germany.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

 
                                   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
                                             New York Seaport