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M87840 M8 Ruling Active

The tariff classification of a silicone pan scraper from China.

Issued November 16, 2006 by U.S. Customs and Border Protection.

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M8 M87840 (November 16, 2006)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

A photograph and sales literature were provided with your letter. The pan scraper (Sku #56250) is composed of silicone plastic and is designed to clean pots and pans without scratching them. It is shaped roughly like a semicircle with beveled edges all around. The curved and straight edges facilitate cleaning of all shapes and sizes of pots, pans and cookie sheets. The scraper measures approximately 6 3/8 inches in length by 3 ¾ inches in width by ½ inch in thickness.

CBP rationale

The applicable subheading for the silicone pan scraper will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other.

Full text

NY M87840 November 16, 2006 CLA-2-39:RR:NC:SP:221 M87840 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive, P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a silicone pan scraper from China. Dear Ms. Ramsey: In your letter dated October 26, 2006, you requested a tariff classification ruling. A photograph and sales literature were provided with your letter. The pan scraper (Sku #56250) is composed of silicone plastic and is designed to clean pots and pans without scratching them. It is shaped roughly like a semicircle with beveled edges all around. The curved and straight edges facilitate cleaning of all shapes and sizes of pots, pans and cookie sheets. The scraper measures approximately 6 3/8 inches in length by 3 ¾ inches in width by ½ inch in thickness. The applicable subheading for the silicone pan scraper will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: 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). Pursuant to title 19 United States Code, Section 3005, The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly, based on that recommendation, it is anticipated that your merchandise will be classified in subheading 3924.90.56 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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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