The tariff classification of plastic microwave roaster from China

N266963 August 11, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Frank Guerrera Hampton Direct 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of plastic microwave roaster from China Dear Mr. Guerrera: In your letter dated July 16, 2016, you requested a tariff classification ruling. The submitted sample is identified as a Tasty Roaster, Sku# 40580. This item is a food roaster that is designed to be used in a microwave oven. It is comprised of a base that is made of red polypropylene (PP) plastic material with a lid that is made of transparent PP. Within the base is a removable rack that is made of red PP. The item measures approximately 7¾” by 11½” by 5¾” in height including the lid. The base without the lid measures approximately 2½” in height and the lid measures approximately 3¼” in height. Attached to the top of the lid is a steam retention control dial that is made of red PP and can be rotated to reveal an aperture in the lid, allowing for release or retention of steam. This item is designed to cook whole chickens, meatloaf, burgers, wings, macaroni and cheese, salmon, veggies, steamed rice, desserts, etc. As you requested, the sample will be returned to you. The applicable subheading for sku# 40580 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 gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division