The tariff classification of a plastic microwave popcorn maker from China

N263609 May 1, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of a plastic microwave popcorn maker from China Dear Ms. Trotta: In your letter dated March 31, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Microwave Popcorn Maker, Model CTG-00-MPM. It consists of a collapsible red bowl that is made of silicone plastic material. Around the top perimeter of the bowl is an attached white molded plastic ridge with two extended portions on opposite sides that are designed to function as handles. On top of the bowl is a removable lid that is made of clear polypropylene (PP) plastic material and also has two extended portions on opposite sides that are designed to function as handles. As you requested, the sample will be returned to you. The bowl measures approximately 8” in diameter at the top open mouth, approximately 6” in diameter at the base, and stands approximately 3” in height when not collapsed. The lid measures approximately 10” in diameter from handle end to handle end and 8½” in diameter when measured across the two sides that do not have handles. The lid is vented with 14 small apertures. The applicable subheading for Model CTG-00-MPM 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 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 Director National Commodity Specialist Division