The tariff classification of a silicone muffin baking pan from Taiwan.

NY K86220 June 9, 2004 CLA-2-39:RR:NC:SP:221 K86220 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Yvonne Richardson The Millwork Trading Co., Ltd. 1372 Broadway, 2nd Floor New York, NY 10018 RE: The tariff classification of a silicone muffin baking pan from Taiwan. Dear Ms. Richardson: In your letter dated May 14, 2004, on behalf of your client Bed Bath & Beyond, you requested a classification ruling. The submitted sample is identified as style number TP4069. It is a muffin baking pan made of silicone. The baking pan is designed to hold six large muffins. This pan is equipped to withstand temperatures up to 220 degrees Celsius. It measures approximately 12 inches long by 8-1/2 inches wide. The sample is returned as you requested. The baking pan is made of silicone, which you describe as a rubber material. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTS), describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not unsaturated, and thus is not cross-linkable with sulfur. Therefore, silicone is not considered to be rubber for tariff classification purposes The applicable subheading for the silicone muffin baking pan 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