N301261 N3 Ruling Active

The tariff classification of “Stainless Steel Measuring Cups” from China.

Issued November 5, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7323.93.0060

Headings: 7323

Product description

You submitted a sample identified as item CTG-00-SMC, “Stainless Steel Measuring Cups,” which consists of four nested stainless steel measuring cups. The cups can be used as scoops and all have a 3” handle with an aperture so they can be bound together by a stainless steel opening O-ring. The largest cup holds one cup or 237ml, the second cup holds ½ cup or 120ml, the third cup holds ? cup or 80ml and the smallest holds ¼ cup or 60ml. All cups have their measurement capacity etched into the handles.

CBP rationale

The applicable subheading for item CTG-00-SMC, “Stainless Steel Measuring Cups,” will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware.

Full text

N301261 November 5, 2018 CLA-2-73:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of “Stainless Steel Measuring Cups” from China. Dear Ms. Trotta: In your letter dated October 8, 2018, you requested a tariff classification ruling. You submitted a sample identified as item CTG-00-SMC, “Stainless Steel Measuring Cups,” which consists of four nested stainless steel measuring cups. The cups can be used as scoops and all have a 3” handle with an aperture so they can be bound together by a stainless steel opening O-ring. The largest cup holds one cup or 237ml, the second cup holds ½ cup or 120ml, the third cup holds ? cup or 80ml and the smallest holds ¼ cup or 60ml. All cups have their measurement capacity etched into the handles. The applicable subheading for item CTG-00-SMC, “Stainless Steel Measuring Cups,” will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, cooking and kitchen ware, other, kitchen ware.” 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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