The tariff classification of a stainless steel wine goblet from Taiwan

N200978 February 13, 2012 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7323.93.0060 Mr. Shay O’Reilly Trade compliance Manager West Marine Products 500 Westridge Drive Watsonville, CA 95076 RE: The tariff classification of a stainless steel wine goblet from Taiwan Dear Mr. O’Reilly: In your letter dated January 20, 2012, you requested a tariff classification ruling. The item concerned is identified in your letter as a nonskid stainless steel wine goblet (SKU 2127207). The nonskid stainless steel wine goblet (SKU 2127207) measures approximately 5.75 inches high and holds approximately 6.75 ounces of liquid. You stated that the item contains a non-skid base, is unbreakable and will not tarnish or corrode in a marine environment. The item is intended to be used aboard a boat. You proposed classification under subheading 7323.93.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel, other, of stainless steel, other. Subheading 7323.93.0080, HTSUS, covers a wide range of stainless steel household articles that are not more specifically provided for elsewhere in the HTSUS. However, the subject stainless steel wine goblets are used for the drinking of beverages and are therefore, more specifically classifiable as kitchen ware in another subheading of the HTSUS. The applicable subheading for the nonskid stainless steel wine goblet (SKU 2127207) will be 7323.93.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, cooking and kitchen ware, other, kitchen ware. 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/. 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 (646) 733-3018. Sincerely, Thomas J. Russo Director National Commodity Specialist Division