Mr. W. J. Gonzalez
Trans-Union Customs Service, Inc.
11941 S. Prarie Ave.
Hawthorne, CA 90250
RE: The tariff classification of beverage containers from China.
Dear Mr. Gonzalez:
In your letter of no date, received in this office on July 5, 2002, you requested a ruling on behalf of Sweda Corp. on tariff classification.
The samples you provided are three beverage containers, two mugs and a flask. Each is made in part of stainless steel and of plastic. The ST 18 Travel mug with handle is a tapered, double-walled cup. It comes with a plastic screw-on top. There is a space between the two walls. Laboratory examination indicates that there is no vacuum between the walls.
The ST 28 Travel cup is a tapered, double-walled container with a screw-on, plastic cover. Laboratory examination indicates that there is no vacuum between the walls.
The St 48 Vacuum Flask is a cylindrical, double-walled metal flask with a plastic, screw-on plug, a metallic, screw-on cover and a carrying case. It has an internal capacity of 0.46 liters. Laboratory examination indicates that there is a vacuum between the walls that acts as a barrier to heat loss or gain.
The applicable subheading for the ST 18 and the ST 28 will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. The general rate of duty will be 2 percent ad valorem.
The applicable subheading for The ST 48 will be 9617.00.1000, 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 not exceeding 1 liter. The general rate of duty will be 7.2 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 James Smyth at 646-733-3018.
Robert B. Swierupski