CLA-2-73:OT:RR:NC:N4:422
Mr. Peter J. Bogard
Neville Peterson LLP
1400 16th Street, N.W.
Suite 350
Washington, D.C. 20036
RE: The tariff classification of a stainless steel single wall growler from China
Dear Mr. Bogard:
In your letter dated October 13, 2015, on behalf of Klean Kanteen, Inc., you requested a tariff classification ruling.
The submitted description references an item that is identified as a Growler, product K40CSLK-BS. This item is a cylindrical stainless steel vessel that is designed to hold liquid beverages, measures approximately 9.5” in height by 4” in diameter and has a volume capacity of 40 ounces. The item is also imported in a 64 ounce size. The item tapers to a narrower neck at the top and the neck measures a little over an inch in height. At the top of the neck is the mouth of the vessel which measures approximately 2” in diameter. Fitted into the mouth is a “latch” style plastic cap.
The interior surface is electropolished to ensure that the growler does not impart or retain flavors. This growler has a single wall construction and therefore does not provide a vacuum insulation. The growler is used by consumers of draft beer to bring their purchases home from a brewery or bar for storage and consumption in the home. The consumer can use it to store other beverages as well. You have suggested that this item is correctly classified in subheading 7323.93.0080 and we agree.
The applicable subheading for product K40CSLK-BS will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household 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 World Wide Web at http://www.usitc.gov/tata/hts/.
You have also requested a tariff classification ruling for a stainless steel growler that is identified as product K32VCSLK-BS and is further described as a Vacuum Insulated Growler. As you requested, the sample will be returned to you.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
The classification of certain types of vacuum vessels is currently under review in our Headquarters office. Thus, the issuance of a ruling would be inconsistent with 19 C.F.R. §177.7(a). Therefore, the above referenced file is hereby administratively closed.
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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division