The tariff classification of a silicone plastic oven mitt with a cotton lining from China

N245290 August 28, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Kitty Jiang Mastrad Inc. 7461 Beverly Boulevard Suite 301 Los Angeles, CA 90036 RE: The tariff classification of a silicone plastic oven mitt with a cotton lining from China Dear Ms. Jiang: In your letter that was received in this office on August 19, 2013, in response to our request dated August 5, 2013, as a follow-up to your letter dated July 26, 2013, you requested a tariff classification ruling. The submitted sample is identified as an oven mitt with lining, Item Number A82308. This item is an oven mitt with an opposable thumb and non-slip grip that is comprised of green silicone plastic material. It has a removable white cotton lining. It measures approximately 5½” x 11¼”. The silicone mitt is dishwasher safe and the removable cotton lining is machine washable. The silicone mitt is designed to resist heat up to 480 degrees Fahrenheit for up to three minutes and is waterproof, even in boiling water. Both the mitt and the lining must be used together for protection. In addition to green, the silicone mitt is also available in the following colors: charcoal (A82301), blue (A82303), raspberry (A82304), purple (A82305), orange (A82309) and red (A82310). The applicable subheading for Item Number A82308 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…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, Myles B. Harmon Acting Director National Commodity Specialist Division