CLA-2-73:OT:RR:NC:1:113
Ms. Alice Liu
Atico International, Inc.
501 So. Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a travel tumbler from China
Dear Ms. Liu:
In your letter dated September 26, 2013, you requested a tariff classification ruling. A sample of the tumbler was submitted for our review and will be returned to you as requested.
The subject article is identified as a 16 FL OZ Double-wall Travel Tumbler with PU cover, Item Number A038BA01498. The travel tumbler is comprised of a stainless steel outer body, a plastic lining, a plastic lid with a stainless steel rim, a non-skid rubber base and a polyurethane (PU) sleeve. The plastic lining is permanently attached to the stainless steel outer body, and the body and the lining are not meant to be detached from each other. The body and the lining cannot be simply pulled apart and separated. The PU sleeve fits over the stainless steel outer body of the tumbler and is not permanently attached to the outer body. The PU sleeve can be easily separated from the body of the tumbler. The twist-on lid has a drinking spout with an adjustable slide opener. The subject tumbler measures approximately 7 inches high by 3 inches wide, and tapers down to 2.5 inches wide at its base. The travel tumbler in question holds 16 ounces of liquid.
The Double-wall Travel Tumbler is a composite article that consists of stainless steel outer body, a plastic lining, a plastic lid with a stainless steel rim, a rubber base and a PU sleeve. The
stainless steel component, the plastic component, the rubber component and the PU component are classified in different headings.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the stainless steel, plastic, rubber and PU components of the subject tumbler in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character.
As the travel tumbler is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.” We must determine whether the stainless steel component, the plastic component, the rubber component or the PU component imparts the essential character to the tumbler in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the function of the tumbler under consideration is to hold a beverage and the stainless steel body with a plastic lining directly performs the function of holding the beverage. Without the plastic lining, the outer stainless steel body is a complete article capable of holding the liquid. The plastic lining serves as an insulating medium. Therefore, it is the opinion of this office that the stainless steel imparts the essential character to the tumbler. In accordance with GRI 3(b), the Double-wall Travel Tumbler under consideration will be classified in heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel.
The applicable subheading for the 16 FL OZ Double-wall Travel Tumbler with a PU cover, Item Number A038BA01498, will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or 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/.
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 Ann Taub at (646) 733-3018.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division