CLA-2-39:RR:NC:SP:221 L82079
Mr. Jason M. Waite
Alston & Bird LLP
601 Pennsylvania Ave. N.W.
North Building, 10th Floor
Washington, DC 20004-2601
RE: The tariff classification of thermal mugs and jugs from China.
Dear Mr. Waite:
In your letter dated January 27, 2005, on behalf of In Zone Brands, Inc., you requested a tariff classification ruling.
Three samples identified as Bubba Kegs were submitted with your letter. The smallest keg has a capacity of 34 ounces, the middle keg has a capacity of 52 ounces and the largest keg has a capacity of 128 ounces. The items are double-walled insulated beverage containers made of molded plastics with foam insulation. The 34 ounce and 52 ounce kegs are large drinking mugs with side-mounted handles. The mugs have spill proof plastic lids with pop-up tabs over openings that allow sipping. The 128 ounce keg is a beverage jug with a push button spigot near the base to dispense the liquid. The jug has a screw-on cap that incorporates a carry handle. Each keg has a metal band around the exterior. The band on the 34 ounce mug measures 2 ½ inches out of a total 9 inch height for the mug. The band on the 52 ounce mug measures 3 inches out of a total 7 1/2 inch height. The band on the 128 ounce jug measures 4 ¼ inches out of a total 12 inch height.
You suggest classification in subheading 7323.93.00, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRI’s) 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 components of the kegs in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The plastic components provide from 72.54 percent to 78.54 percent of the weight of the product. The plastic components provide most of the bulk of the kegs, including the lids, handles, base, insulation, complete interior and most of the exterior of the construction. In the opinion of this office, the essential character of all three kegs is imparted by the plastic components.
The applicable subheading for all three insulated kegs will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division