The tariff classification of a plastic plate stacker from China and a plastic popcorn popper from Taiwan

N032873 August 8, 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 plate stacker from China and a plastic popcorn popper from Taiwan Dear Ms. Ramsey: In your letter dated July 1, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Microwave Plate Stacker, SKU# 15620. This item is made of plastic material and is imported in a retail box unassembled. It consists of three flat tiers that are round shaped and vented. Each tier measures approximately 10 inches in diameter. Also included in the imported retail box are eighteen pegs. The consumer assembles this item by snapping six pegs onto each of the three tiers. The bottom of the six pegs that are snapped onto the top tier, fit into the heads of the six pegs that are snapped onto the middle tier. In turn, the bottom of the six pegs of the middle tier fit into the heads of the six pegs that are snapped onto the bottom tier. In this way, each tier stands above the tier beneath it when assembled. This item is designed to be used in a microwave so that up to four plates of food, measuring up to 10 inches in diameter, can be heated up at once. When assembled, the distance between the top tier and the middle tier is 1-13/16 inches. The distance between the middle tier and the bottom tier is also 1.81 inches. The distance between the bottom tier and the inside bottom surface of the microwave in which this item will be used, will be 1.75 inches. One plate of food can be placed on top of each of the three tiers and one plate of food can be placed on the inside bottom surface of the microwave, underneath the bottom tier of this item. Although a sample of SKU# 15620 was submitted, the ruling request referenced SKU# 15622, which is identified as Microwave Plate Stackers. You have explained in an email correspondence that the reason that SKU# 15622 is identified with the plural form of the same description that is used for SKU# 15620 is that SKU# 15622 includes two stackers in the retail box, each with three tiers. SKU# 15620 only includes one stacker with three tiers in the retail box. Each of the three tiered stackers in SKU# 15620 and SKU# 15622 are identical to each other in construction and function. You have also submitted a sample of an item that is identified as a Microwave Popcorn Popper, SKU# 20380. It consists of a clear round container that is made of polypropylene (PP) plastic material. The container can hold up to ten cups of popped popcorn. The container has a slotted lid that is made of plastic material. There is a depression in the lid that is designed to hold butter. When cooking in the microwave, the butter can melt through the slots in the lid and drip over the popcorn in the container below. This item is non-stick and is dishwasher safe. It measures 5.5 inches high by 7.5 inches in diameter. The applicable subheading for SKU# 15620, SKU# 15622 and SKU# 20380 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