CBP Ruling N297757 — The tariff classification of insulated stainless steel can coolers from China.

Tariff classification

Headings: 7323

Product description

You submitted a photograph and detailed description of five items, identified as 14 oz. can coolers. The open-ended vessels are designed to hold most cans or bottles up to approximately 14 oz. 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 includes a plastic screw-on “collar” designed to grip the can or bottle to hold it in place. The item can be used as a cup when the “collar” is removed. These items will be imported under item numbers 10165, 10166, 10167, 10168 and 01605-HEB. All items are identical except for color. Item number 01605-HEB is an assortment of two can coolers. All other items are one color per item number.

CBP rationale

The applicable subheading for item numbers 10165, 10166, 10167, 10168 and 01605-HEB 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

N297757 July 6, 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 can coolers 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 items, identified as 14 oz. can coolers. The open-ended vessels are designed to hold most cans or bottles up to approximately 14 oz. 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 includes a plastic screw-on “collar” designed to grip the can or bottle to hold it in place. The item can be used as a cup when the “collar” is removed. These items will be imported under item numbers 10165, 10166, 10167, 10168 and 01605-HEB. All items are identical except for color. Item number 01605-HEB is an assortment of two can coolers. All other items are one color per item number. The applicable subheading for item numbers 10165, 10166, 10167, 10168 and 01605-HEB 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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