Seamless aluminum cosmetic tins with slip-on lids, 2 ounce, for balms and salves

GRI Reasoning

GRI 1 — Heading Selection

The product is a seamless aluminum container with a slip-on lid, 2 oz (≈ 59 ml) capacity, imported empty. Chapter 76 covers aluminum and articles thereof. Heading 7612 expressly covers "aluminum casks, drums, cans, boxes and similar containers… for any material (other than compressed or liquefied gas), of a capacity not exceeding 300 liters." The product satisfies every element: material (aluminum), form (rigid small container), capacity (59 ml ≪ 300 L), and not for compressed/liquefied gas. GRI 1 resolves classification at heading 7612 without need for GRI 3.

Heading 3923 is eliminated by GRI 1 — that heading covers articles of *plastics*; the tins are aluminum.

Heading 3307 is eliminated because the tins are imported *empty*; classification by contents or use is inappropriate under GRI 1 for empty containers, and the essential-character analysis under GRI 3(b) does not arise.

GRI 6 — Subheading Selection

• 7612.10.00.00 (collapsible tubular containers): The tins are rigid, not collapsible tubular — eliminated.
• 7612.90 (Other): Applies.
• 7612.90.10 (of a capacity not exceeding 20 liters): 59 ml ≪ 20 L — confirmed applicable.
• Indent: "Cans of a capacity not exceeding 355 ml": 59 ml ≤ 355 ml — confirmed.
• 7612.90.10.40: "With a circular cross section, of a kind used for aerosols" — slip-lid cosmetic tins are not aerosol containers; eliminated.
• 7612.90.10.45: "Other" — residual for non-aerosol cans ≤ 355 ml. This is the recommended statistical suffix.
• 7612.90.50.00 (Other, capacity > 20 liters or not elsewhere specified): The capacity criterion for .10 is satisfied, so .50 is not applicable.

Duty Rates (from verified HTS rows)

• General (Column 1): 5.7% (from 7612.90.10)
• Special: Free for qualifying GSP/FTA beneficiaries (A*, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG); China does not qualify.
• Column 2 ("other"): 45%

Section 301 / Chapter 99 Overlay

The HTS row for 7612.90.10 carries the endnote: *"See 9903.88.03."* Under the supplied Chapter 99 evidence, 9903.88.03 imposes "the duty provided in the applicable subheading + 25%" on qualifying Chinese-origin goods. This means the effective rate for China-origin tins is approximately 5.7% + 25% = 30.7% (subject to any active exclusion under one of the carve-out headings listed in 9903.88.03). Broker must verify whether any current exclusion applies.

Annual Duty Estimate (illustrative)

• Customs value: 90,000 units × $0.28 = $25,200
• Column 1 only (5.7%): ~$1,436
• With 9903.88.03 overlay (30.7%): ~$7,736

Rulings in Supplied Evidence

Rulings N332532, N332533, and N332534 address *country-of-origin* determinations for filled cosmetic pencil/liner products (lipliner, eyeliner, brow pen) — none classifies an empty aluminum tin container. They are therefore not analogous for tariff classification purposes and are not cited as precedent.

Eliminated Candidates

| Code | Reason Eliminated |

|---|---|

| 3923.10.0000 | Plastics only; product is aluminum |

| 3307.90.0000 | Product imported empty; classification by contents inappropriate |

| 7612.90.50.00 | Residual "other" within 7612.90; 7612.90.10 applies by capacity ≤ 20 L |