The tariff classification of Mainstays™ silicone spoon rest from China

N313552 August 12, 2020 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Godfrey Yeung Smart Concept Trading Limited Flat C & D, 12/fl., Mai Wah Industrial Building 1-7 Wah Sing Street Kwai Chung, N.T. Hong Kong China RE: The tariff classification of Mainstays™ silicone spoon rest from China Dear Mr. Yeung: In your letter dated July 29, 2020, you requested a tariff classification ruling. A photograph of the retail packaging was submitted in an email to this office on July 29, 2020. The item under consideration is a silicone spoon rest, model # MS1129800380001. The spoon rest is made of 100 percent silicone plastic and is available in blue, green, red, and purple. It measures approximately 23.5 centimeters long by 12 centimeters wide by 2.5 centimeters high. The product has the appearance of a large spoon shape with a slightly curved handle that sits on a countertop or stovetop. It also features a small hole in the handle so that the item can be hung from a hook. The spoon rest provides a platform resting area to place a spoon or other kitchen utensil on, to keep a countertop or stovetop clean during use. The applicable subheading for the Mainstays™ silicone spoon rest, model # MS1129800380001, will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division