The tariff classification of plastic microwave cooking dishes from Taiwan and a plastic flower arranger from China.
Issued September 20, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000, 3924.90.5600
Headings: 3924
Product description
The submitted illustrations depict items identified as follows; SKU# 62800 – Set/4 Microwave Cooking Dishes w/Lids. This item includes two large dishes, each with a capacity of 16 ounces and two small dishes, each with a capacity of 6 ounces. Each of the four dishes is made of clear polymethylpentene (TPX) plastic, which allows for the visibility of the contents without removing the lid. The lids keep splatters down to a minimum and are vented, which provide for better air circulation, resulting in more even cooking. The microwave dishes are dishwasher safe. SKU# 62560 – Magic Flower Arranger. This item consists of four mini bud vases that are all attached to each other. Each vase has a round bottom, and can only stand when placed on the flat base that is included with this item. The base has four round indentations, designed to create a snug fit for these vases. The vases and the base are made of acrylonitrile-styrene (AS). The base measures 5-1/2 inches wide and the entire Magic Flower Arranger, when situated on the base, measures 5-1/2 inches high.
CBP rationale
The applicable subheading for the plastic microwave cooking dishes 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
N016441 September 20, 2007 CLA-2-39:RR:NC:N2:222 CATEGORY: Classification TARIFF NO. 3924.10.4000; 3924.90.5600 Ms. Francine Ramsey Hampton Direct, Inc. P. O. Box 1199 Williston, VT 05495 RE: The tariff classification of plastic microwave cooking dishes from Taiwan and a plastic flower arranger from China. Dear Ms. Ramsey: In your letter dated August 22, 2007, you requested a tariff classification ruling. The submitted illustrations depict items identified as follows; SKU# 62800 – Set/4 Microwave Cooking Dishes w/Lids. This item includes two large dishes, each with a capacity of 16 ounces and two small dishes, each with a capacity of 6 ounces. Each of the four dishes is made of clear polymethylpentene (TPX) plastic, which allows for the visibility of the contents without removing the lid. The lids keep splatters down to a minimum and are vented, which provide for better air circulation, resulting in more even cooking. The microwave dishes are dishwasher safe. SKU# 62560 – Magic Flower Arranger. This item consists of four mini bud vases that are all attached to each other. Each vase has a round bottom, and can only stand when placed on the flat base that is included with this item. The base has four round indentations, designed to create a snug fit for these vases. The vases and the base are made of acrylonitrile-styrene (AS). The base measures 5-1/2 inches wide and the entire Magic Flower Arranger, when situated on the base, measures 5-1/2 inches high. The applicable subheading for the plastic microwave cooking dishes 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. The applicable subheading for the plastic flower arranger will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household 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). 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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