The tariff classification of a plastic egg wave set from China.

NY F87347 June 7, 2000 CLA-2-39:RR:NC:SP:222 F87347 CATEGORY: Classification TARIFF NO.: 3924.10.5000 Ms. Maria Da Rocha D & D Customhouse Brokerage 570 North Broad Street, Suite 13 Elizabeth, NJ 07208 RE: The tariff classification of a plastic egg wave set from China. Dear Ms. Da Rocha: In your letter dated May 9, 2000, on behalf of your client Tristar Products, you requested a tariff classification ruling. The submitted sample is identified as “Egg Wave”. The plastic egg-shaped items are used to cook eggs in the microwave. This Egg Wave cooker consists of a plastic egg scoop and a plastic rack that holds four plastic egg-shaped containers. Each container consists of two parts. The rack has a plastic handle that attaches with a metal screw. The sample is returned as you requested. The applicable subheading for the Egg Wave will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for…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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division