The tariff classification of a plastic chrysanthemum shaped cake mold from China

N049641 February 11, 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 chrysanthemum shaped cake mold from China Dear Ms. Ramsey: In your letter dated January 14, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Chrysanthemum Silicone Cake Mold, SKU# 66730. This item is made of 100% silicone. It is cocoa colored and is shaped like a chrysanthemum. It is therefore designed to create cakes and gelatins in the shape of this type of flower. The mold has a capacity to hold up to eight cups and can withstand temperatures from -40 degrees Fahrenheit to 446 degrees Fahrenheit. This item is oven, microwave, dishwasher and freezer safe and will not retain odors. It measures approximately 10 inches in width and 3-3/4 inches in height. The applicable subheading for SKU# 66730 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