N297758 N2 Ruling REVOKED

The tariff classification of insulated stainless steel beverage tumblers from China.

Issued July 9, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0080

Headings: 7323

Product description

You submitted a photograph and detailed description of four, 12 oz. tumblers. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature bodies with a wider, rounded bottom that taper to a smaller top opening. The tumblers are 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 plastic lid designed to seal the container and keep the liquids inside from spilling. These items will be imported under item numbers 01976, 01987, 01988 and 10041. Item number 01976 is an assortment of four colors. Item number 10041 is an assortment of three colors. Item numbers 01987 and 01988 are only one color per item number. All items are identical except for color. You have submitted a photograph and detailed description of the fifth item, an assortment of three 20 oz. tumblers, identified as item number 10049. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature tapering 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. All items are identical except for color.

CBP rationale

The applicable subheading for item numbers 01976, 01987, 01988, 10041 and 10049 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

N297758 July 9, 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 June 10, 2018, on behalf of Base Brands LLC, you requested a tariff classification ruling. You submitted a photograph and detailed description of four, 12 oz. tumblers. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature bodies with a wider, rounded bottom that taper to a smaller top opening. The tumblers are 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 plastic lid designed to seal the container and keep the liquids inside from spilling. These items will be imported under item numbers 01976, 01987, 01988 and 10041. Item number 01976 is an assortment of four colors. Item number 10041 is an assortment of three colors. Item numbers 01987 and 01988 are only one color per item number. All items are identical except for color. You have submitted a photograph and detailed description of the fifth item, an assortment of three 20 oz. tumblers, identified as item number 10049. The tumblers are beverage containers that are designed to carry hot or cold beverages. They feature tapering 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. All items are identical except for color. The applicable subheading for item numbers 01976, 01987, 01988, 10041 and 10049 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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