The tariff classification of a plastic pastry mat from Taiwan

N046655 January 7, 2009 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 pastry mat from Taiwan Dear Ms. Ramsey: In your letter dated December 4, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Silicone Pastry Mat w/Guide, SKU# 66560. This item is flat, round and measures approximately 13.5 inches in diameter. It is made of silicone plastic material and has a non-porous, nonstick finish. The top surface of this item is marked with progressive diameter measurements, starting with 5 inches up to 13 inches, which are designed to measure different sizes of pie crusts. The mat is designed as a surface for kneading or rolling out dough. There is a tab at one end of the mat that has an aperture that is designed to be used as a hanging hole for storage when not in use. The mat is dishwasher and freezer safe and can be used in a traditional or microwave oven. It can withstand temperatures from -40 degrees Fahrenheit to 446 degrees Fahrenheit. The applicable subheading for SKU# 66560 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