N043907 N0 Ruling Active

The tariff classification of a plastic boiled egg lifter/server from Taiwan

Issued November 28, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as a Set/2 Boiled Egg Lifter/Server, SKU# 66630. This item is made of a polyamide (PA) plastic material. It is imported and sold two to a retail package. Each lifter/server is comprised of one molded piece that has a handle section and a concave ladle or cup section. The egg can cook in a pot of boiling water while sitting in the ladle section. This item can be used to cook soft or hard boiled-eggs. It can then be lifted from the water by holding the handle section, thereby avoiding scalded fingers. The ladle section is vented to allow for draining when the egg is finished boiling. The egg can then be carried straight to the table with this item, where the lifter/server can then be used as an egg cup. The Boiled Egg Lifter/Server is dishwasher and microwave safe. It can withstand temperatures of up to 320 degrees Fahrenheit. Each Boiled Egg Lifter/Server measures approximately 2-3/4 inches long by 2-1/8 inches wide by 5-3/4 inches high overall.

CBP rationale

the handle section, thereby avoiding scalded fingers. The ladle section is vented to allow for draining when the egg is finished boiling. The egg can then be carried straight to the table with this item, where the lifter/server can then be used as an egg cup. The Boiled Egg Lifter/Server is dishwasher and microwave safe. It can withstand temperatures of up to 320 degrees Fahrenheit. Each Boiled Egg Lifter/Server measures approximately 2-3/4 inches long by 2-1/8 inches wide by 5-3/4 inches high overall. The applicable subheading for SKU# 66630 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/.

Full text

N043907 November 28, 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 boiled egg lifter/server from Taiwan Dear Ms. Ramsey: In your letter dated November 3, 2008, you requested a tariff classification ruling. The submitted sample is identified as a Set/2 Boiled Egg Lifter/Server, SKU# 66630. This item is made of a polyamide (PA) plastic material. It is imported and sold two to a retail package. Each lifter/server is comprised of one molded piece that has a handle section and a concave ladle or cup section. The egg can cook in a pot of boiling water while sitting in the ladle section. This item can be used to cook soft or hard boiled-eggs. It can then be lifted from the water by holding the handle section, thereby avoiding scalded fingers. The ladle section is vented to allow for draining when the egg is finished boiling. The egg can then be carried straight to the table with this item, where the lifter/server can then be used as an egg cup. The Boiled Egg Lifter/Server is dishwasher and microwave safe. It can withstand temperatures of up to 320 degrees Fahrenheit. Each Boiled Egg Lifter/Server measures approximately 2-3/4 inches long by 2-1/8 inches wide by 5-3/4 inches high overall. The applicable subheading for SKU# 66630 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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