D89287 D8 Ruling Active

The tariff classification of insulated commuter mugs from China

Issued March 19, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0080

Headings: 7323

Product description

The merchandise is insulated commuter mugs, items HF85260 and HF85261. They are made principally of stainless steel, with a cap and fittings of plastic. From their appearance, we assume that they are not vacuum containers.

CBP rationale

The applicable subheading for the mugs will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other.

Full text

NY D89287 March 19, 1999 CLA-2-73:RR:NC:N1:113 D89287 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Philip Kwok Lifetime Hoan Corporation One Merrick Avenue Westbury, NY 11590 RE: The tariff classification of insulated commuter mugs from China Dear Mr. Kwok: In your letter dated March 12, 1999, you requested a tariff classification ruling. The merchandise is insulated commuter mugs, items HF85260 and HF85261. They are made principally of stainless steel, with a cap and fittings of plastic. From their appearance, we assume that they are not vacuum containers. The applicable subheading for the mugs will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The rate of duty will be 2 percent ad valorem. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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