The tariff classification of an empañada maker from Mexico

N327940 September 8, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Alejandra Isabel Saldana-Garza EVO Products LLC 8644 Piney Creek Bend Austin, TX 78745 RE: The tariff classification of an empañada maker from Mexico Dear Ms. Saldana-Garza: In your letter dated August 31, 2022, you requested a tariff classification ruling. Photographs of the item, packaging, and an exploded diagram were submitted along with your request. The item is referred to as an empañada maker, model number EMPAN22. The article is made of polypropylene plastic. It measures approximately 8 inches long by 7 1/8 inches wide by 4 7/8 inches high. The empañada maker weighs approximately 15.45 ounces. The yellow round empañada maker consists of a handle, hinge presser bar, empañada molder handle, empañada molder, and presser bar. The maker will be used to make empañdas and turnovers. The item is packaged in a box, ready for retail sale. The applicable subheading for the empañada maker, model number EMPAN22 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