CBP Ruling N297163 — The tariff classification of insulated stainless steel beverage tumblers from C…

Tariff classification

Headings: 7323

Product description

You submitted a photograph and detailed description of five, 34 oz. tumblers. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature tapered cylindrical bodies made of double-walled stainless steel with a partial vacuum between the walls to serve as a barrier preventing heat transfer. Each item has a flat bottom that enables it to be placed on a flat surface such as a table and is designed to fit in most standard size cup holders. None of the items has a protective outer casing. Each item has a plastic lid designed to seal the container and keep the liquids inside from spilling. The lids have apertures to permit sipping and straw use. Each tumbler comes with a reusable plastic straw. These items will be imported under item numbers 01096, 01135, 01144, 01145 and 01146. All items are identical except for color. You have suggested that these items are correctly classified under 7323.93.0080 and we agree.

CBP rationale

The applicable subheading for item numbers 01096, 01135, 01144, 01145 and 01146 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.

Full text

N297163 June 11, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0080 Ms. Maryann Larkin Globe Express Services 1550 E. Glenn Curtiss Street Carson, CA 90746 RE: The tariff classification of insulated stainless steel beverage tumblers from China. Dear Ms. Larkin: In your letter dated May 20, 2018, on behalf of Base Brands, you requested a tariff classification ruling. You submitted a photograph and detailed description of five, 34 oz. tumblers. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature tapered cylindrical bodies made of double-walled stainless steel with a partial vacuum between the walls to serve as a barrier preventing heat transfer. Each item has a flat bottom that enables it to be placed on a flat surface such as a table and is designed to fit in most standard size cup holders. None of the items has a protective outer casing. Each item has a plastic lid designed to seal the container and keep the liquids inside from spilling. The lids have apertures to permit sipping and straw use. Each tumbler comes with a reusable plastic straw. These items will be imported under item numbers 01096, 01135, 01144, 01145 and 01146. All items are identical except for color. You have suggested that these items are correctly classified under 7323.93.0080 and we agree. The applicable subheading for item numbers 01096, 01135, 01144, 01145 and 01146 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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