CLA-2-73:OT:RR:NC:N4:422
Ms. Joanne Metzke
Breville USA
19400 S Western Ave Torrance, CA 90501
RE: The tariff classification of a milk jug from China
Dear Ms. Metzke:
In your letter dated November 14, 2023, you requested a tariff classification ruling. Photographs were submitted along with your request.
The item is a handless milk jug, SKU #BEA401. The item is a cylindrical shaped vessel for holding milk. The jug is stainless steel with a black molded silicone removable plastic sleeve. The article measures approximately 3.46 inches wide by 3.46 inches deep by 4.13 inches high as measured at its widest points. The item does not have a handle but a plastic silicone sleeve to grip the jug. The milk jug is used to foam and pour milk into coffee. You have indicated that the item will be sold as an accessory and can be used with all Breville coffee machines.
You propose classification of subheading 8516.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other parts of appliances within heading 8516. We disagree. This is not a part of heading 8516 as proposed. Heading 7323, HTSUS, is an eo nomine provision, which provides for milk jugs by name. This item is of a class or kind of merchandise that is principally used as tableware. As milk jugs they are classifiable in heading 7323, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel. Therefore, classification in subheading 8516.90.9000 is precluded.
The applicable subheading for the handless milk jug, SKU #BEA401 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division