The tariff classification of a stainless steel food canister and tumbler from China

N270092 November 17, 2015 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Mr. Peter J. Bogard Neville Peterson LLP 1400 16th Street, N.W. Suite 350 Washington, D.C. 20036 RE: The tariff classification of a stainless steel food canister and tumbler from China Dear Mr. Bogard: In your letter dated October 13, 2015, on behalf of Klean Kanteen, Inc., you requested a tariff classification ruling. The submitted samples are identified as follows: K16CANSSF-BS – This item is a stainless steel cylindrical lidded canister that measures approximately 3.75” in height 3.5” in diameter and has a volume capacity of 16 ounces. Printed on the label that is attached to the item are the words “Dried Fruit Nuts Grains Herbs Spices”. The interior of the lid and the interior of the canister are electropolished to ensure that the canister does not impart or retain flavors. The lid features a silicone gasket that forms a seal when screwed on to the canister, preserving the freshness of the food products that will be stored within. This item has a single wall construction and therefore does not provide a vacuum insulation. KSSC16-RT – This item is a stainless steel cylindrical drinking tumbler that has a 16 ounce volume capacity. It measures approximately 5.25” in height with a diameter of 2.4” at the bottom and 3.5” at the top. The interior is electropolished to ensure that it does not impart or retain flavors. This item has a single wall construction and therefore does not provide a vacuum insulation. You have suggested that these two items are correctly classified in subheading 7323.93.0080 and we agree. As you requested, the samples will be returned to you. The applicable subheading for product K16CANSSF-BS and product KSSC16-RT will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles…of…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/. You have also requested a tariff classification ruling for a Vacuum Insulated Food Canister identified as product K16VCANISF-BS and a Vacuum Insulated Tumbler identified as product K16VSSC-BS. As you requested, these samples will also be returned to you. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. The classification of certain types of vacuum vessels is currently under review in our Headquarters office. Thus, the issuance of a ruling would be inconsistent with 19 C.F.R. §177.7(a). Therefore, the above referenced file is hereby administratively closed. 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division