CLA-2-73:OT:RR:NC:N4:422
Mr. Peter J. Bogard
Neville Peterson LLP
1400 16th Street, N.W.
Suite 350
Washington, D.C. 20036
RE: The tariff classification of stainless steel single wall bottles from China
Dear Mr. Bogard:
In your letter dated October 13, 2015, on behalf of Klean Kanteen, Inc., you requested a tariff classification ruling.
The submitted samples are identified as stainless steel bottles that are further identified as follows:
K27CPPL-BS – This item is a cylindrical vessel that is designed to hold liquid beverages, measures approximately 9” in height by 3 “ in diameter and has a volume of 27 ounces. The item is also imported in 12 ounce, 18 ounce, 40 ounce and 64 ounce sizes. The item tapers to a narrower neck at the top and the neck measures a little over an inch in height. At the top of the neck is the mouth of the vessel which measures approximately 2” in diameter. Fitted into the mouth is a plastic cap that is molded with a loop at the top to facilitate attaching to a backpack or other equipment by use of a strap which is not included with the importation. The interior surface is electropolished to ensure that the bottle does not impart or retain flavors. This bottle has a single wall construction and therefore does not provide a vacuum insulation.
K27WSSL-BS – This item is identical to K27CPPL-BS except the top does not taper to a narrower neck and the mouth is a little wider.
You have suggested that these two items are correctly classified in subheading 7323.93.0080 and we agree. As you requested, the samples will be returned to you.
The applicable subheading for product K27CPPL-BS and product K27WSSL-BS will be 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles…of…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/.
You have also requested a tariff classification ruling for stainless steel bottles that are identified as product K20VCPPL-BS and product K20VWSSL-BS and are further described as vacuum insulated. As you requested, these samples will also be returned to you.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically §177.7(a) reads, in pertinent part:
No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so.
The classification of certain types of vacuum vessels is currently under review in our Headquarters office. Thus, the issuance of a ruling would be inconsistent with 19 C.F.R. §177.7(a). Therefore, the above referenced file is hereby administratively closed.
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,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division