The tariff classification of a plastic baking mold from China.

N019908 December 18, 2007 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic baking mold from China. Dear Ms. Ramsey: In your letter dated November 8, 2007, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Silicone “Stadium” Baking Mold, SKU #63480. This baking mold is made of 100 percent silicone. It is designed for baking cakes or for creating gelatin molds in the shape of a sporting event stadium. The mold is quick cooling and flexible for easy release of baked goods. It can hold up to six cups of liquid or batter. This baking mold is dishwasher, freezer, microwave and oven safe. The applicable subheading for SKU# 63480 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division