Mr. Warren E. Coe
7575 East Fulton Street
Ada, Michigan 49355
RE: The tariff classification of a thermal carafe with four stoneware mugs from China
Dear Mr. Coe:
In your letter dated September 16, 1997, you requested a tariff classification ruling regarding a carafe with four mugs. A representative sample of the item was submitted with your request and was sent to our laboratory for analysis.
SKU No. #F-1090 consists of a metal plated insulated carafe with four stoneware mugs. The Customs laboratory has determined that the carafe has vacuum properties.
You indicated in your letter that the carafe and the mugs are both shipped into the United States as a set (packed for retail sale) and are then sold to the ultimate consumer in the same condition. The essential character of this set is represented by the thermal carafe.
The applicable subheading for the set 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 rate of duty will be 7.9 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 212-466-5796.
Robert B. Swierupski