The tariff classification of kitchen racks and ice cube trays from China.

NY K88341 August 25, 2004 CLA-2-39:RR:NC:SP:221 K88341 CATEGORY: Classification TARIFF NO. 3924.90.5500; 3924.10.4000 Ms. Francine Marcoux Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of kitchen racks and ice cube trays from China. Dear Ms. Marcoux: In your letter dated August 6, 2004, you requested a classification ruling. You have submitted an illustration of items 27340, large and 27342, small S/2 Kitchen Racks. Each style consists of two stacking racks with polypropylene shelves and chrome-plated iron legs. The large rack measures approximately 15-1/4 inches long by 9-3/8 inches wide by 7-1/2 inches high when fully extended. It will hold up to 7 pounds. The small rack measures approximately 15-1/4 inches long by 5-1/2 inches wide by 7-1/4 inches high when fully extended. It will hold up to 5 pounds. The legs are designed to lock in place to ensure sturdiness and they collapse for storage. The racks may be used separately or stacked on top of each other. The submitted illustration of item number 24855 depicts a set of two ice cube trays with covers. The flexible covers with unique flap openings allow for easy filling. They also help to prevent spills while carrying trays from the sink to the freezer. The small tray yields 50 cubes and the large tray yields 32 cubes. The ice trays are made of plastic. The applicable subheading for the plastic kitchen racks will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic ice trays with covers will be 3924.10.4000, 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