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N277166 N2 Ruling Active

The tariff classification of a hydrometer test cup from China

Issued August 1, 2016 by U.S. Customs and Border Protection.

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N2 N277166 (August 1, 2016)

Tariff classification

HTS codes: 7326.90.8588

Headings: 7326

Product description

The item under consideration is identified as a hydrometer test cup. The test cup is made of stainless steel and measures approximately 8 inches in height and 1 inch in diameter. The item is used when boiling maple sap into maple syrup. The test cup is used with a maple syrup hydrometer to test when the sap has turned into syrup. The hydrometer test cup weighs approximately 5 ounces.

CBP rationale

The applicable subheading for the hydrometer test cup will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other.

Full text

N277166 August 1, 2016 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.8588 Mr. Joseph McHale Tap My Trees 14 Guardhouse Drive Redding, CT 06896 RE: The tariff classification of a hydrometer test cup from China Dear Mr. McHale: In your letter dated July 7, 2016, you requested a tariff classification ruling on a hydrometer test cup. The item under consideration is identified as a hydrometer test cup. The test cup is made of stainless steel and measures approximately 8 inches in height and 1 inch in diameter. The item is used when boiling maple sap into maple syrup. The test cup is used with a maple syrup hydrometer to test when the sap has turned into syrup. The hydrometer test cup weighs approximately 5 ounces. The applicable subheading for the hydrometer test cup will be 7326.90.8588, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other…other. The rate of duty will be 2.9 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 https://hts.usitc.gov/current. 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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