N100182 N1 Ruling Active

The tariff classification of a travel mug from China

Issued July 2, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0080

Headings: 7323

Product description

The mug was sent to our U. S. Customs and Border Protection Laboratory for analysis. Our laboratory’s analysis has now been completed. The subject merchandise is identified in your letter as the Stainless Steel Insulated Vacuum Travel Mug. The outer shell and the inside of the mug are made of stainless steel. The mug features a polypropylene lid and a rubber bottom for slip resistance. Our Customs laboratory has determined that the stainless steel double-walled mug is not insulated by means of a vacuum. Laboratory analysis indicates that the mug does not meet the definition of a vacuum vessel. Our laboratory has reported that the mug has a capacity of 480 ml.

CBP rationale

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

Full text

N100182 July 2, 2010 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Jessica Rowe Blue Q Corporation 103 Hawthorne Avenue Pittsburg, MA 01201 RE: The tariff classification of a travel mug from China Dear Ms. Rowe: In your letter dated March 30, 2010, you requested a tariff classification ruling on a travel mug. A representative sample of the item was submitted with your ruling request for our review. The mug was sent to our U. S. Customs and Border Protection Laboratory for analysis. Our laboratory’s analysis has now been completed. The subject merchandise is identified in your letter as the Stainless Steel Insulated Vacuum Travel Mug. The outer shell and the inside of the mug are made of stainless steel. The mug features a polypropylene lid and a rubber bottom for slip resistance. Our Customs laboratory has determined that the stainless steel double-walled mug is not insulated by means of a vacuum. Laboratory analysis indicates that the mug does not meet the definition of a vacuum vessel. Our laboratory has reported that the mug has a capacity of 480 ml. The applicable subheading for the travel mug will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and 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

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