CLA-2-73:OT:RR:NC:N4:422
Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia PA 19114
RE: The tariff classification of an enameled steel mug from China
In your letter dated January 25, 2018, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a camping mug. The item measures approximately 3½” in diameter and stands approximately 3½” in height. It is made of carbon steel that is coated with enamel made of silica in the form of vitrifiable glass. The temperature used to bake the coating onto the steel ranges from 1,508 degrees Fahrenheit to 1,580 degrees Fahrenheit. The enamel evenly covers the entire item.
The applicable subheading for the camping mug will be 7323.94.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles…of…steel…: of…steel (enameled)…other. The rate of duty will be 2.7 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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division