The tariff classification of a plastic microwave egg muffin maker from Vietnam

N157595 April 28, 2011 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 microwave egg muffin maker from Vietnam Dear Ms. Pendris: In your letter dated March 28, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Microwave Egg Muffin Maker, SKU# 69580. The item is constructed of polypropylene (PP) plastic material. It consists of a round white bowl with a clear lid that is attached by two hinges on one side. The bowl and the lid each have a grip tab on the side that is opposite the side that has the hinges. With the lid closed the item measures approximately 2½” in height and 4” in diameter. With the lid open, the bowl measures approximately 1¼” in height. This item is designed to cook one or two eggs for 1 minute in the microwave, with or without cooked meat or vegetables. After removing from the microwave, the flat, round shaped cooked eggs can be placed on an english muffin, bagel or toast, to make a breakfast sandwich, or the eggs can be eaten without the bread. This item is dishwasher safe, is designed for use only in a microwave and is not designed for use on a stovetop or in an oven. As you requested, the sample will be returned to you. The applicable subheading for SKU# 69580 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