The tariff classification of silicone bags from China

N310888 April 10, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Debbie Brule Global Transportation Services, Inc. 18209 80th Ave South, Suite A Kent, WA 98032 RE: The tariff classification of silicone bags from China Dear Ms. Brule: In your letter dated March 11, 2020, you requested a tariff classification ruling on behalf of your client, Progressive International Corp. A sample, photos, and product information were submitted for our review. The sample will be returned, as requested. The subject merchandise is the “Prokeeper” a reusable silicone bag. The bag is made from silicone measuring 0.8 to 1mm in thickness. It will be imported in three sizes: large (10” by 8 ½”), medium sandwich size (7” by 7 ½”), and small (4 ½” by 7 ½”). The bag is manufactured with a combination closure seal: a zipper to hold the closure together and a lip and groove structure for sealing. It can be used to freeze, cook or reheat food in an oven, microwave, stovetop or freezer. The bag is imported for retail, as a kitchen food storage/container. In your letter you describe silicone as a rubber material. Note 4 to Chapter 40, Harmonized Tariff Schedule of the United States (HTS), describes synthetic rubber as applying to unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non-thermoplastic substances which, at a temperature between 18 and 29 degrees Centigrade, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1-1/2 times their original length. Silicone is not unsaturated, and thus is not cross-linkable with sulfur. Therefore, silicone is not considered to be rubber for tariff classification purposes. You suggest classification under 3924.10.4000 as "other kitchen and tableware of plastics". We agree. The applicable subheading for the silicone bags 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 the 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 Charlene Miller at charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division