HQ 953509: Protest No. 3004-92-100184; cans and can ends; cans which are to be closed by soldering or crimping; HQ 951510

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.

     


 

                            HQ 953509

                          July 22, 1993
                                                               


CLA-2 CO:R:C:M  953509 LTO

CATEGORY:  Classification

TARIFF NO.:  7310.21.00; 8309.90.00

District Director
U.S. Customs Service
9901 Pacific Highway
Blaine, Washington 98230 

RE:  Protest No. 3004-92-100184; cans and can ends; cans which
     are to be closed by soldering or crimping; HQ 951510

Dear District Director:

     This is our response regarding Protest No. 3004-92-100184,
which concerns the classification of cans and can ends under the
Harmonized Tariff Schedule of the United States (HTSUS).  The
subject merchandise was entered on July 10, 1992, and the entry
was liquidated on November 13, 1992.  The protest was timely
filed on November 27, 1992.

FACTS:

     The merchandise subject to this protest are cans and can
ends.  Upon importation, the cans and can ends are assembled and
seamed to form a complete unit used to package salmon (one can
and one can end form a complete unit).  The importation in
question consisted of 388,500 cans and 399,600 can ends.

     The protestant claims that the cans and can ends are
"unassembled" cans, and thus, according to GRI 2(a), classifiable
under subheading 7310.21.00, HTSUS, which provides for cans, of a
capacity of less than 50 liters, which are to be closed by
soldering or crimping.  The merchandise was classified upon
liquidation as follows:  the cans were classified under
subheading 7310.21.00, HTSUS, while the can ends were classified
under subheading 8309.90.00, HTSUS, which provides for other caps
and lids of base metal.  

     The subheadings at issue are as follows: - 2 -

     7310.21.00     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 . . . [o]f a capacity of 
                    less than 50 liters . . . [c]ans which
                    are to be closed by soldering or
                    crimping (free)

*    *    *    *    *    *    *    *    *    *    *    *    *

     8309.90.00     Stoppers, caps and lids (including
                    crown corks, screw caps and pouring
                    stoppers), capsules for bottles,
                    threaded bungs, bung covers, seals
                    and other packing accessories, and
                    parts thereof, of base metal . . .
                    [o]ther (5.2%)

ISSUE:

     Whether the cans and can ends are classifiable as cans, of
iron or steel, which are to be closed by soldering or crimping,
under subheading 7310.21.00, HTSUS.

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."  GRI 6 states that
"classification of goods in the subheadings of a heading shall be
determined according to the terms of those subheadings and any
related subheading notes . . . ."
 
     Subheading 7310.21.00, HTSUS, provides for cans of iron or
steel which are to be closed by soldering or crimping.  By the
terms of this subheading, a can which is to be closed by
soldering or crimping must necessarily have at least two separate
pieces.  In this instance, the importation consists of two
pieces:  (1) cans (can cylinder and bottom) and (2) can ends,
which will be soldered onto the cans after the cans are filled
with salmon.  

     It is our opinion that the importation of cans with can
ends, which will be soldered or crimped after importation to form - 3 -

closed cans, falls within the terms of subheading 7310.21.00,
HTSUS.  Because the cans and can ends are classifiable under this
subheading according to GRI 1, it is unnecessary to resort to GRI
2(a).

     The importation in question consists of 388,500 cans and
399,600 can ends.  Because the cans and can ends are not shipped
in the number necessary to complete a certain number of sealed
cans (there are 11,100 extra can ends), the additional can ends
must be classified separately.     

     In HQ 951510, dated August 7, 1992, this office considered
the classification of three types of steel tinplate products that
were, after importation, crimped onto tops and bottoms of the
cylinders of juice cans.  We held that the articles in question
were classifiable under subheading 8309.90.00, HTSUS, as base
metal lids, seals and other packing accessories.  Accordingly,
the can ends in question are classifiable under subheading
8309.90.00, HTSUS.

HOLDING:

     The cans and can ends, which are necessary to form 388,500
cans to be closed by soldering or crimping, are classifiable
under subheading 7310.21.00, HTSUS.  The protest should be
allowed regarding 388,500 can ends.   

     However, the additional 11,100 can ends are classifiable
under subheading 8309.90.00, HTSUS.  The protest should be denied
regarding these can ends.
     
     A copy of this decision should be attached to the Customs
Form 19 and provided to the protestant as part of the notice of
action on the protest.

                              Sincerely,

                                


                              John Durant, Director