Based on the provided specifications, a double-walled vacuum-insulated stainless steel tumbler designed to hold water or beverages is classified under HS Code 9617.00-1000. This determination is based on the material composition (stainless steel) and the functional absence of a glass inner liner.
Heading 9617 of the Customs Tariff Schedule covers "Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners." This heading specifically identifies functional containers engineered to maintain a specific temperature for a significant duration, distinguishing them from standard liquid containers.
The stainless steel double-walled vacuum-insulated tumbler aligns perfectly with the Explanatory Notes for Heading 9617. Notably, your specification that "it does not contain a glass inner liner" confirms its inclusion in this heading, as glass inners are classified elsewhere when imported separately. In this case, the stainless steel acts as both the functional thermal barrier and the durable outer casing.
While stainless steel items might sometimes be considered for Heading 7323 (Table, kitchen or other household articles), Heading 9617 is a specific heading for vessels with vacuum-insulated structures. According to General Rule for the Interpretation (GRI) 3(a), the heading which provides the most specific description shall be preferred over headings providing a more general description. Thus, Heading 9617 takes precedence over general kitchenware headings.
Determining the correct HS CODE 9617.00-1000 is a critical step in the importation process. This code dictates the applicable customs duty rates and value-added tax (VAT). Furthermore, it serves as the basis for identifying regulatory requirements, such as compliance with the Food Sanitation Act (concerning food contact materials) or KC Certification if applicable. Accurate classification ensures a seamless customs clearance process and minimizes the risk of administrative penalties.
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