The tariff classification of a plastic steamer with a lid from Taiwan

N105460 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 steamer with a lid from Taiwan Dear Ms. Pendris: In your letter dated May 10, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Silicone Steamer w/ Lid, SKU# 68370. This item is made of silicone plastic material. It is blue in color and round in shape. It is designed to fit into the open top of a pot that measures 8” to 10½” in diameter. The bottom section of the steamer measures 8” in diameter and the top rim measures 10½” in diameter. The steamer stands 2¼” in height and has an internal depth that measures 2”. This item is made of flexible material that is designed to facilitate emptying after food is cooked within and features a non-stick, stain resistant surface. Located in the center of the top surface of the lid is a semicircular vertical grip tab that measures 1¼” wide and stands ¾” in height. The bottom of the steamer is vented with a number of small apertures. This item is heat resistant from -40 degrees to 446 degrees Fahrenheit. It does not retain odors and is dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for Item Number 68370 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