N022940 N0 Ruling Active

The tariff classification of a plastic cake mold from China

Issued March 5, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted illustration depicts an item identified as a Silicone “Leaves” Cake Mold, SKU# 63340. This item is a cake mold that is green in color, circular in shape and made of 100% flexible silicone. The mold is designed with depressions in the shapes of maple, poplar, oak and birch leaves. It can be used to create circular shaped cakes and gelatin molds that will be formed with a design of these types of leaves around the surface. This cake mold has the capacity of 15 cups and will withstand temperatures of -40 degrees Fahrenheit to 446 degrees fahrenheit. The cake mold is oven, microwave, dishwasher and freezer safe and will not retain odors. It measures approximately 9” in diameter and stands approximately 3-1/2” in height.

CBP rationale

The applicable subheading for SKU# 63340 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: other.

Full text

N022940 March 5, 2008 CLA-2-39:OT: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 plastic cake mold from China Dear Ms. Ramsey: In your letter dated January 31, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Silicone “Leaves” Cake Mold, SKU# 63340. This item is a cake mold that is green in color, circular in shape and made of 100% flexible silicone. The mold is designed with depressions in the shapes of maple, poplar, oak and birch leaves. It can be used to create circular shaped cakes and gelatin molds that will be formed with a design of these types of leaves around the surface. This cake mold has the capacity of 15 cups and will withstand temperatures of -40 degrees Fahrenheit to 446 degrees fahrenheit. The cake mold is oven, microwave, dishwasher and freezer safe and will not retain odors. It measures approximately 9” in diameter and stands approximately 3-1/2” in height. The applicable subheading for SKU# 63340 will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…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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