N007122 N0 Ruling Active

The tariff classification of a set of three collapsible plastic trivets from China.

Issued February 28, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is one of a set of three collapsible plastic trivets, identified under the brand name “Prepology.” The item numbers are identified as SKU #70730, which is red in color, SKU #70732, which is blue in color and SKU #70734, which is green in color. The trivets are made of heat resistant silicone that can support very hot pots and pans, thereby preventing damage to tables and countertops. The trivets are designed with two pieces of silicone plastic held together with a metal fastening device. When open for use, the trivets extend into the shape of the letter X and are placed under pot and pans. The trivet collapses to a thin stick shape for easy storage in the utensil drawer when not in use.

CBP rationale

The applicable subheading for the collapsible plastic trivets 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

N007122 February 28, 2007 CLA-2-39:RR:NC:N2:222 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 set of three collapsible plastic trivets from China. Dear Ms. Ramsey: In your letter dated February 9, 2007, you requested a tariff classification ruling. The submitted sample is one of a set of three collapsible plastic trivets, identified under the brand name “Prepology.” The item numbers are identified as SKU #70730, which is red in color, SKU #70732, which is blue in color and SKU #70734, which is green in color. The trivets are made of heat resistant silicone that can support very hot pots and pans, thereby preventing damage to tables and countertops. The trivets are designed with two pieces of silicone plastic held together with a metal fastening device. When open for use, the trivets extend into the shape of the letter X and are placed under pot and pans. The trivet collapses to a thin stick shape for easy storage in the utensil drawer when not in use. The applicable subheading for the collapsible plastic trivets 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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