The tariff classification of a plastic folding basket and a plastic microwave plate tray from China.

NY M84433 July 17, 2006 CLA-2-39:RR:NC:SP:221 M84433 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 a plastic folding basket and a plastic microwave plate tray from China. Dear Ms. Marcoux: In your letter dated June 22, 2006, you requested a classification ruling. You have submitted illustrations depicting a Folding Basket, item number 57040, and a Multi-function Microwave Plate Tray, item number 56920. Item number 57040 is a small household utility basket that collapses for storage. It is made of polypropylene and holds up to 8 pounds. The folding basket measures approximately 11 ¾ inches long by 8 inches wide by 6 1/8 inches high overall excluding the handles. It can be used as a tote to carry items such as household cleaning supplies from room to room or to carry or store items such as toys or garden tools. Item number 56920 is described as a multi-function microwave plate tray. It forms a second level in the microwave so that two platefuls of food can be heated at the same time. When turned upside down, it functions as a plate lifter to protect hands from being burned while handling hot plates. It is vented to enable use as a plate cover/splatter guard. The legs fold down for storage purposes. This multi-function microwave plate tray measures approximately 9 ¼ inches in diameter by 3 3/8 inches high and is made of polypropylene plastic. The applicable subheading for the plastic folding basket will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the multi-function microwave plate tray, will be 3924.10.4000, HTSUS, 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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