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The tariff classification of a plastic cooking mat and plastic egg cups from Taiwan
Issued April 7, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N024453 (April 7, 2008)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The submitted illustration depicts an item identified as a Microwave Breakfast Set, SKU# 65520. This item is comprised of a cooking mat and two egg cups that are all made of polymethylpentene (TPX) plastic material. All components of this item are designed to be used in the microwave. The cooking mat is designed to cook bacon. It has eleven equidistant ridges across the top surface, on which the bacon strips will sit when cooking in the microwave. This feature allows the bacon strips to be elevated above the grease that will drip off and fall below. The mat measures approximately 9-3/4” in length, 8” in width and ¾” in height. The two egg cups allows for poaching two eggs at one time, each in its own individual cup, which result in cooked eggs in perfect round shapes.
CBP rationale
The applicable subheading for SKU# 65520 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
N024453 April 7, 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 cooking mat and plastic egg cups from Taiwan Dear Ms. Ramsey: In your letter received on March 11, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Microwave Breakfast Set, SKU# 65520. This item is comprised of a cooking mat and two egg cups that are all made of polymethylpentene (TPX) plastic material. All components of this item are designed to be used in the microwave. The cooking mat is designed to cook bacon. It has eleven equidistant ridges across the top surface, on which the bacon strips will sit when cooking in the microwave. This feature allows the bacon strips to be elevated above the grease that will drip off and fall below. The mat measures approximately 9-3/4” in length, 8” in width and ¾” in height. The two egg cups allows for poaching two eggs at one time, each in its own individual cup, which result in cooked eggs in perfect round shapes. The applicable subheading for SKU# 65520 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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