CBP Ruling N297756 — The tariff classification of insulated stainless steel beverage bottles from Ch…

Tariff classification

Headings: 7323

Product description

You submitted a photograph and detailed description of five, 32 oz. bottles. The bottles are beverage containers designed to hold 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. None of the items has a protective outer casing. Each item has a double opening, stainless steel and plastic lid with a handle, designed to seal the container and keep the liquids inside from spilling. The lid also doubles as a cup. These items will be imported under item numbers 01419, 01929, 01930, 01931 and 01932. All items are identical except for color. Item number 01419 is an assortment of three colors. All other items are one color per item number.

CBP rationale

The applicable subheading for item numbers 01419, 01929, 01930, 01931 and 01932 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

N297756 June 29, 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 #4 Carson, CA 90746 RE: The tariff classification of insulated stainless steel beverage bottles from China. Dear Ms. Larkin: In your letter dated June 10, 2018, on behalf of Base Brands LLC, you requested a tariff classification ruling. You submitted a photograph and detailed description of five, 32 oz. bottles. The bottles are beverage containers designed to hold 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. None of the items has a protective outer casing. Each item has a double opening, stainless steel and plastic lid with a handle, designed to seal the container and keep the liquids inside from spilling. The lid also doubles as a cup. These items will be imported under item numbers 01419, 01929, 01930, 01931 and 01932. All items are identical except for color. Item number 01419 is an assortment of three colors. All other items are one color per item number. The applicable subheading for item numbers 01419, 01929, 01930, 01931 and 01932 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

View original on CBP CROSS →