CLA-2-73:OT:RR:NC:N4:422
Mr. Frank Prackler
Harold I. Pepper Co., Inc.
82 Pine Street
Freeport, NY 11520
RE: The tariff classification of an enameled steel cup from China.
Dear Mr. Prackler:
In your letter dated August 2, 2018, on behalf of Prayer Candle Company LLC, you requested a tariff classification ruling. A sample was submitted with your ruling request and was forwarded to the U.S. Customs and Border Protection Laboratory for analysis. This analysis has been completed. The sample was destroyed during analysis.
The merchandise under consideration is referred to as an enameled steel cup, identified as item #7323949000. The cup measures approximately 3.25” in height, 3.75” in diameter across the open top and 3.25 in diameter across the bottom. The outside body of the cup is black while the inside is white in color.
Our Customs Laboratory has determined that this cup is, in fact, enameled and not merely painted.
The applicable subheading for item #7323949000 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 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