CLA-2-73:OT:RR:NC:N1:113
Mr. Max Lui
Smart Concept Trading Limited
Flat C, 8th Floor, Mai Wah Industrial Building
1-7 Wah Sing Street
Kwai Chung, N.T.
Hong Kong
RE: The tariff classification of the Halloween Mini Flask made in China
Dear Mr. Lui:
In your letter dated December 8, 2020, you requested a tariff classification ruling for the Halloween Mini Flask. A picture of the flask was submitted for our review.
The subject item is identified as the Halloween Mini Flask. The single-walled flask is made of stainless steel and holds 8 ounces/236.58 milliliters of liquid. You stated in your letter that the
flask “is for Halloween parties as it has Halloween printing on the product and it could keep spirits of all kinds.” The front of the flask features a picture of a ghost and is printed with the words “Have Some Boos”.
The applicable subheading for the Halloween Mini Flask will be 7326.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 7326.90.3500, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 7326.90.3500, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division