CLA-2-73:RR:NC:MM:113 D83774

Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of a thermos from Korea

Dear Mr. Whitaker:

In your letter dated October 13, 1998, you requested a tariff classification ruling. The sample you submitted was sent to the Customs Laboratory for analysis.

The merchandise is a stainless steel thermos (item S904). According to the lab report, the thermos does not contain a genuine vacuum.

The applicable subheading for the thermos will be 7323.93.0080, 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. The rate of duty will be 2.3 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 James Smyth at 212-466-2084.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division