The tariff classification of a plastic hamburger press with divider discs from China

N121255 September 30, 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 hamburger press with divider discs from China Dear Ms. Pendris: In your letter dated August 27, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Hamburger Press w/ 8 Divider Discs, SKU# 11054. The item consists of a cylinder made of clear polystyrene (PS) plastic material that has two lids made of white polypropylene (PP) plastic material, one located on each end. The cylinder measures approximately 7” in height by 4¼” in diameter. Within the cylinder is a separate press with a handle that is made of molded white PP and eight round flat divider discs, also made of white PP. This item is designed to shape multiple hamburger patties at the same time. As you requested, the sample will be returned to you. The applicable subheading for SKU# 11054 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