The tariff classification of aluminum weighing dishes

N073876 September 21, 2009 CLA-2-76:OT:RR:E:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.50 Ms. Natalie H. Lawrence Eagle Thermoplastics, Inc. P.O. Box 192 120 Commerce Parkway Hodgenville, KY 42748 RE: The tariff classification of aluminum weighing dishes Dear Ms. Lawrence: In your letter dated August 28, 2009, on behalf of McMaster-Carr Supply Company, you requested a tariff classification ruling on aluminum weighing dishes which you plan to export. Copies of photographs of the dishes were submitted for our review. The merchandise is identified as Eagle Thermoplastic aluminum weighing dishes. You indicated in your letter that the dishes are stamped from thin aluminum rolled sheet that is wholly made in the United States. You also stated that the subject dishes are manufactured in the United States. The dishes are used for weighing, sampling, testing, and measuring liquid and solid substances in laboratories worldwide. The aluminum dishes vary in size from 28 mm to 140 mm and have a capacity of 8 ml to 150 ml. You suggested classification for the aluminum weighing dishes under subheading 7607.19.00, Harmonized Tariff Schedule of the United States (HTSUS). The National Import Specialist who handles heading 7607, HTSUS, has indicated that classification number does not exist in the HTSUS. We believe you intended another number within heading 7607, HTSUS, which provides for aluminum foil (whether or not printed, or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. However, it is our opinion that the subject items are not classifiable within heading 7607, HTSUS. The dishes have been manufactured beyond the flat surfaced form of foil into a specific article classifiable in another heading of the HTSUS. Chapter 76, Note 1(d) HTSUS excludes products that assume the character of articles or products of other headings from classification as aluminum plates, sheets, strip and foil. You also proposed classification for the subject dishes under heading 7612, HTSUS, which provides for “Aluminum casks, drums, cans, boxes and similar containers, for any material, of a capacity not exceeding 300 liters, whether or not lined or heat insulated…” The National Import Specialist who handles heading 7612, HTSUS, has stated that the exemplars described in the Explanatory Notes to heading 7612 are all used to package goods, and characteristically protect, store and contain them in transport and in the stream of commerce. The listed exemplars package and hold varied merchandise, including beverages and foodstuffs, creams and toothpaste. We find that the subject aluminum weighing dishes do not have the essential characteristics and purpose of the exemplars listed in heading 7612 and do not meet the terms of heading 7612. The items are not considered containers in heading 7612. Therefore, the subject dishes are classified under heading 7616, HTSUS, which provides for other articles of aluminum. The applicable subheading for the aluminum weighing dishes will be 7616.99.50, HTSUS, which provides for other articles of aluminum, other…other. Duty rates are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division