The tariff classification of a plastic bacon bowl maker from China

N251191 April 3, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a plastic bacon bowl maker from China Dear Ms. Crossley: In your letter dated March 7, 2014, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Perfect Bacon Bowl, Model Number PN011124. It is constructed of black bulk molding compound (BMC) which is glass-fiber reinforced polyester plastic material. The item measures approximately 6.42” in length by 2.0” in width by 9.3” in height. It consists of a flat bottom with a raised section in the middle, around which bacon (not included) is wrapped when in use. The item acts as a mold that forms a bowl made of bacon when placed in an oven, a toaster oven, or a microwave oven. The bacon cooks around the raised central part of the item, forming an inverted bowl. After cooking, the formed bacon bowl is removed from the item, turned right-side up and can be filled with eggs, salads, pasta, etc. The item can also be used to mold bread into a bowl for soups, stews, etc. The applicable subheading for Model Number PN011124 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division