The tariff classification of Mainstays ™ silicone folding trivets from China

N313906 August 19, 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 folding trivets from China Dear Mr. Yeung: In your letter dated August 13, 2020, you requested a tariff classification ruling. Photographs of the item and the retail packaging were also submitted along with your request. The items under consideration are silicone trivets, item numbers MS1129800380004, MS1129800380005 and MS1129800380006. The three item numbers are identical except for the color of the plastic. The trivets are x-shaped, consisting of four nylon plastic legs radiating from a round center pad made of silicone plastic. They each measure approximately 22 centimeters in length by 22 inches wide by 1.5 centimeters high at their widest points. In use, the trivet, which is heat-resistant, is placed under a hot pot or dish, to keep a countertop or stovetop protected from direct heat. When not in use, the legs of the trivet may be collapsed and folded flat for storage. The applicable subheading for the Mainstays™ silicone folding trivets, item numbers MS1129800380004, MS1129800380005 and MS1129800380006, 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