The tariff classification of a plastic microwave caddy from Taiwan.
Issued October 13, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts a microwave caddy, item number 57860, composed of polypropylene. The caddy functions to cradle a dish, bowl or plate that is being warmed in the microwave. The wide disk at the bottom provides a cool surface to grasp so that hot dishes can be removed from the microwave safely. The double-sided design with graduated indentations accommodates a variety of bowls, plates and cups. The stabilizing ring can be removed to facilitate clean-up. The microwave caddy measures approximately 9-7/8 inches in diameter by 2 inches high.
CBP rationale
The applicable subheading for the plastic microwave caddy will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other.
Full text
NY M87021 October 13, 2006 CLA-2-39:RR:NC:SP:221 M87021 CATEGORY: Classification TARIFF NO. 3924.10.4000 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic microwave caddy from Taiwan. Dear Ms. Ramsey: In your letter dated September 19, 2006, you requested a tariff classification ruling. The submitted illustration depicts a microwave caddy, item number 57860, composed of polypropylene. The caddy functions to cradle a dish, bowl or plate that is being warmed in the microwave. The wide disk at the bottom provides a cool surface to grasp so that hot dishes can be removed from the microwave safely. The double-sided design with graduated indentations accommodates a variety of bowls, plates and cups. The stabilizing ring can be removed to facilitate clean-up. The microwave caddy measures approximately 9-7/8 inches in diameter by 2 inches high. The applicable subheading for the plastic microwave caddy will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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