CLA-2-96:RR:NC:1:126 K80408

Ms. Susan D. Klingbell
IKEA
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of a vacuum jug from China

Dear Ms. Klingbell:

In your letter dated October 23, 2003, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The subject article, which you identified as ”Statyett Flask/Bottle” - article #00066703, is a 2.2 liter capacity vacuum jug which features a stainless steel body with a plastic lid, handle and base. The bottle incorporates a removable pump with pouring spout.

Our Customs laboratory has determined that the jug has vacuum properties.

The applicable subheading for the vacuum jug will be 9617.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners: vessels: having a capacity exceeding 2 liters. The rate of duty will be 6.9 percent ad valorem.

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 Jacob Bunin at 646-733-3027.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division