The tariff classification of a plastic pan lid holder from China

N053256 March 30, 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 pan lid holder from China Dear Ms. Ramsey: In your letter dated February 19, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Pan Lid Holder, SKU# 66930. This item is made of polypropylene (PP) plastic material. It is a durable holder that is designed to store up to four lids from pots and pans. The holder is slotted so that the stored lids will be organized in an upright position. This item measures approximately 11-1/4 inches long by 5-3/8 inches wide by 6 inches high and is top-shelf dishwasher safe. The applicable subheading for SKU# 66930 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