The tariff classification of a plastic pot holder from China

N196861 January 6, 2012 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Aaron Cullen CVS On-site Import Client Liason Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a plastic pot holder from China Dear Mr. Cullen: In your letter dated December 5, 2011, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The two submitted samples are identified as a Frog Pot Holder and a Dog Pot Holder, respectively. Each is further identified as SKU# 873618. This item is made of silicone plastic material and each respectively resembles either the head of a frog, which is green in color or the head of a dog, which is blue in color. Each pot holder measures approximately 4”L x 4¼”W. When in use, the individual places his or her hand inside the back of the head. When so placed, the hand is then opened, which, in turn, opens the mouth of the frog or dog respectively, in the manner of a hand puppet. The mouth can then be used to grab a hot plate, pan or pot handle by closing the hand, which closes the mouth. This item is heat resistant up to 446 degrees Fahrenheit. As you requested, the sample will be returned to you. The applicable subheading for SKU# 873618 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, Thomas J. Russo Director National Commodity Specialist Division