Modification of HQ H254133, dated December 17, 2014; Internal Advice; Classification of Tin Lids for Single-Serve Tea Packaged for Retail Sale;

HQ H261420 February 12, 2015 CLA-2 OT:RR:CTF:TCM H261420 HvB CATEGORY: Classification TARIFF NO. 7310.29.0050 Monica E. Guerrier Assistant Director, Partnership Branch Agriculture & Prepared Products Center of Excellence and Expertise U.S. Customs and Border Protection 6601 N.W. 25 St. Miami, FL 33122 Attn: Thomas F. Bechard, Supervisory Import Specialist RE: Modification of HQ H254133, dated December 17, 2014; Internal Advice; Classification of Tin Lids for Single-Serve Tea Packaged for Retail Sale; Dear Ms. Guerrier: U.S. Customs and Border Protection (CBP) issued Headquarters’ Ruling Letter (HQ) H254133 on December 17, 2014 to Starbucks Coffee Company (“Starbucks”). The factual background and legal analysis contained in HQ H254133 is hereby incorporated by reference, except as it pertains to the classification of the tin and its lid for retail sale. In HQ H254133, we classified three different packing scenarios based upon the facts as presented to us. This ruling modifies only the analysis with regards to the first packaging scenario, which consisted of tea packaged in filter mesh tea bags, a plastic pouch, and tin and a lid. All items are imported together. It has come to our attention that we classified the tin and lid in error, as we explain further below. In HQ H254133, we made two errors. First, based upon the information we received, we classified the lid in subheading 7326.90.85, HTSUS, as an article of steel in its own right. This is incorrect because the items are imported together in matching quantities and have no intended uses beyond retail packaging. In this case, the lids are classified in the same subheading as the containers. See HQ 089527, dated August 21, 1991, and New York Ruling Letter (NY) B80022, dated December 23, 1996. However, we made a second clerical error at the 10-digit level with regard to classification of the container. In HQ H254133, we classified the tin in subheading, 7310.29.0025, which provides for “…boxes and similar containers…: containers, of a circular cross section, of a volume capacity between 11.4 liters and 26.6 liters, of a kind used for the conveyance of good.” The tin does not meet the volume capacity description of the 10-digit provision. Accordingly, the tin is classified in subheading 7310.29.0050, 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: Other: Other.” Therefore, the tin and the lid are both classifiable in subheading 7310.29.0050, HTSUS. The duty rate for this provision is Free. We consider this to be a modifying ruling correcting an error. In this regard and pursuant to 19 U.S.C. § 1625(c)(1). CBP may modify an interpretive ruling or holding or principle covered by decision that has been in effect for less than 60 calendar days by simply giving written notice of the modification to the person to whom the original ruling was issued. Publication in the Customs Bulletin of a modifying ruling correcting an error is not required pursuant to 19 U.S.C. § 1625(c)(1) when issued for less than 60 days. Sincerely, Ieva K. O’ Rourke, Chief Tariff Classification and Marking Branch