The tariff classification of a plastic 3-in-1 jar opener, trivet and pot holder from Taiwan

N032232 July 31, 2008 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 3-in-1 jar opener, trivet and pot holder from Taiwan Dear Ms. Ramsey: In your letter dated July 1, 2008, you requested a tariff classification ruling. The submitted illustration depicts an item identified as a 3-in-1 Jar Opener, SKU# 66120. This item is made of thermoplastic elastomer (TPE) and measures 7 inches square. It is flat and has an aperture in one corner to facilitate hanging when not in use. It can be used as a jar opener as well as a trivet or a potholder. It can withstand temperatures of up to 230 degrees Fahrenheit. This item can be used to loosen and tighten everything from jars and bottles to garden hoses and thermoses. It allows for a secure grip and cushions the hands. It can also be used as a nonskid pad for lamps, vases, etc. Although this item can be used all around the home, it is of a class or kind of merchandise that is principally used as tableware and kitchenware. The applicable subheading for SKU# 66120 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