The tariff classification of a plastic oven glove and a plastic oven mitt from China

N248492 December 23, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Anthony J. Salemi Ace Mart Restaurant Supply 2653 Austin Hwy San Antonio, TX 78218 RE: The tariff classification of a plastic oven glove and a plastic oven mitt from China Dear Mr. Salemi: In your letter dated November 27, 2013, you requested a tariff classification ruling. The submitted samples are identified as an oven glove and an oven mitt. Each of these items is made of red silicone plastic material. The glove is designed with 5 articulated fingers. The mitt is designed with only an articulated thumb and a large section which is designed for the insertion of the other four fingers together. The interest to the consumer in one rather than the other is purely personal as some people prefer the ease of putting the item on and taking it off while others prefer the flexibility of having their fingers move independently. The glove and the mitt can each be used on either the right or left hand. Both items are designed to protect the hands when handling hot pots and pans. Both the glove and the mitt have a raised pattern on the entire outer surface to help maintain grip should the item get wet. Both the glove and the mitt will be imported in a variety of colors and sizes. Each is heat resistant up to 500 degrees Fahrenheit and each is dishwasher safe. The glove is long enough to cover the forearm while the mitt is only long enough to cover the wrist. The glove measures approximately 7½ ”wide from the outer edge of the thumb to the outer edge of the small finger and 17” long from the opened end of the glove to the tip of the middle finger. The mitt measures approximately 6½” wide from the outer edge of one side to the outer edge of the thumb and 11¼” long from the opened end of the mitt to the tip of the four finger section. Although these items will be sold for use in restaurants they are of a class or kind of merchandise that is used in the home. . The applicable subheading for the oven glove and the oven mitt 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division