The tariff classification of a plastic microwave splatter guard from China

N287420 July 17, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Chen Chen Liu Allstar Marketing Group 20 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of a plastic microwave splatter guard from China Dear Mr. Liu: In your letter dated June 16, 2017, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a Hover Cover Magnetic Microwave Splatter Guard, Product Model HH011116. This item is made of polypropylene (PP) plastic material. It is a cover that is used in a microwave. It fits around most plates, bowls and platters to protect against splatter. It has built in steam vents that helps facilitate heating food evenly. Attached to the top of the cover are four polymer encased microwave-safe magnets which enables the cover to attach to the inside top surface of a microwave when not in use. It is top rack dishwasher-safe, food-safe and BPA-free. The applicable subheading for Product Model HH011116 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division