Unit container classification for fruit powder turns on fixed-capacity packing and actual sale quantity, not multiple tin sizes.

Fruit powder cleared in tins of fixed capacities was treated as supply in unit containers under the tariff. The key test was whether the containers were designed to hold a predetermined quantity and the goods were actually sold in that quantity, not whether different buyers received different sizes. Because the tins held 10 kg, 12.5 kg, 20 kg, 40 kg and 50 kg in accordance with their designed capacity, the presence of multiple container sizes did not exclude classification as unit containers. The goods were therefore classifiable under Heading 2001.10 rather than the residuary Heading 2001.90.

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Issues: Whether the fruit powder products were supplied in unit containers so as to fall under Heading 2001.10 rather than the residuary Heading 2001.90.

Analysis: The expression "unit container" in Section IV of the tariff covers containers designed to hold a pre-determined quantity, whether large or small, including tins, cans, boxes, jars, bottles, bags, cartons, drums, barrels and canisters. The determining factor is not whether the seller chooses different quantities for different buyers, but whether the goods are packed in containers designed to hold a fixed quantity and are actually sold in that quantity. The record showed that the appellant's goods were cleared in tins of 10 kg, 12.5 kg, 20 kg, 40 kg and 50 kg, and the contents matched the designed capacity of the containers. The existence of more than one container size did not take the goods outside the concept of unit containers.

Conclusion: The goods were sold in unit containers and were classifiable under Heading 2001.10; the finding below did not call for interference.

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