CLA-2-39:RR:NC:SP:221 L80271
TARIFF NO. 3924.10.4000
Ms. Francine Marcoux
Hampton Direct
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of plastic kitchen articles from China and Taiwan.
Dear Ms. Marcoux:
In your letter dated November 5, 2004, you requested a classification ruling.
Your request includes illustrations of a Three-Section Breading Tray and Umbrella Popsicle Molds. The breading tray, item number 18900, consists of three separable, stackable plastic sections that each measure approximately 6 inches by 10 inches. The sections have raised lips that hook over each dish to eliminate drips. The sections are designed to hold flour, breading and milk/egg mixture. The country of origin for this product is Taiwan.
The second illustration depicts a 6 section plastic popsicle mold identified as item number 28120. The cone-shaped mold sections are designed to be filled with fruit juice, soda, ice cream or yogurt, covered with lids with built-in scallop edge handles, and then placed in the freezer to form easy tasty frozen treats that resemble umbrellas. The country of origin for this product is China.
The applicable subheading for the plastic three section breading tray and the plastic umbrella popsicle mold will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household 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