The tariff classification of stainless steel drinking tumblers from China

N283756 March 17, 2017 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Elizabeth Zaffran Robinson Home Products Inc. 170 Lawrence Bell Drive Suite 110 Williamsville, NY 14221 RE: The tariff classification of stainless steel drinking tumblers from China Dear Ms. Zaffran: In your letter dated February 17, 2017, you requested a tariff classification ruling. The submitted illustration depicts items that are identified as drinking vessels. These drinking vessels do not have handles or stems and are therefore drinking tumblers. The vessels are made of stainless steel and are designed for household use. You have suggested that these items are correctly classified in subheading 7323.93.0060, which provides for …kitchen …articles…of…steel…: other: of stainless steel…cooking and kitchen ware: other: kitchen ware. However, we do not agree that these items are correctly classified in the subheading that you have suggested because these drinking vessels are considered to be tableware rather than kitchen ware The applicable subheading for the drinking vessel will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table…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 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division