N138215 N1 Ruling Active

The tariff classification of tea ball steepers made in China

Issued January 13, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0060

Headings: 7323

Product description

The article under consideration is described as a set of two Tea Ball Steepers with a stirring wand and base. The subject merchandise is identified as item numbers 75500 (green/pink), 75502 (red/blue) and 75504 (purple/yellow). You indicated that the steeping ball is made of stainless steel, and the stirring wand and base are made of polycarbonate. Each Tea Ball Steeper with a stirring wand and base measures approximately 6.75 inches in length. The attached egg shaped steeping ball measures approximately 2.9 inches in height and 2.5 inches in width. The stainless steel tea ball contains small holes so that water can flow through the steeper. The submitted literature states that “Inside the ball, the tea leaves mix freely with the water.” The steepers can be used with tea bags, coffee grounds or to infuse fruit in drinks. The subject tea ball steepers will be sold in a set of two.

CBP rationale

The applicable subheading for the tea ball steepers will be 7323.93.0060, 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, cooking and kitchen ware, other, kitchen ware.

Full text

N138215 January 13, 2011 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of tea ball steepers made in China Dear Ms. Pendris: In your letter dated December 3, 2010, you requested a tariff classification ruling. The samples which you submitted are being returned to you as requested. The article under consideration is described as a set of two Tea Ball Steepers with a stirring wand and base. The subject merchandise is identified as item numbers 75500 (green/pink), 75502 (red/blue) and 75504 (purple/yellow). You indicated that the steeping ball is made of stainless steel, and the stirring wand and base are made of polycarbonate. Each Tea Ball Steeper with a stirring wand and base measures approximately 6.75 inches in length. The attached egg shaped steeping ball measures approximately 2.9 inches in height and 2.5 inches in width. The stainless steel tea ball contains small holes so that water can flow through the steeper. The submitted literature states that “Inside the ball, the tea leaves mix freely with the water.” The steepers can be used with tea bags, coffee grounds or to infuse fruit in drinks. The subject tea ball steepers will be sold in a set of two. The applicable subheading for the tea ball steepers will be 7323.93.0060, 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, cooking and kitchen ware, other, kitchen ware. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →