The tariff classification of a plastic refrigerator storage mat from Vietnam

N105458 June 4, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic refrigerator storage mat from Vietnam Dear Ms. Pendris: In your letter dated May 10, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Bottle & Can Organizer Pad, SKU# 68020. This item is a flexible mat made of thermal plastic rubber (TPR) plastic material, which is also known as thermoplastic elastomer (TPE). The mat is designed to maximize storage space in a refrigerator. It has eight equidistant ridges along its top surface. The flat surfaces between the ridges are designed for the purpose of storing bottles and cans on their sides while the ridges hold them in place, thereby preventing them from rolling. A bottle or can pyramid can then be created, as other bottles and cans can be stacked on top of the ones on the bottom. The submitted sample is orange in color and measures approximately 9¾”L x 4”W. As you requested, the sample will be returned to you. The applicable subheading for SKU# 68020 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 duty rate 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