The tariff classification of a plastic adjustable strainer from China

N049642 February 12, 2009 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 adjustable strainer from China Dear Ms. Ramsey: In your letter dated January 14, 2009, you requested a tariff classification ruling. The submitted sample is identified as an Adjustable Strainer, SKU# 66530. This item is comprised of a flat strainer with 108 apertures, attached to an adjustable handle. The strainer section of the item is made of polypropylene (PP) plastic material. The handle is made of molded acrylonitrile-butadiene-styrene (ABS) plastic material and it has a metal spring that is mounted on one side. A separate molded cover, also made of ABS, snaps over the side of the handle on which the spring is mounted, thereby completely concealing the spring from view. At the end of the handle is a ring made of ABS. The handle and the ring are formed as one molded piece. On the side of the handle that is opposite the side on which the spring is mounted, are five projections, also made of ABS. At the edge of the strainer that is opposite the edge to which the handle is attached, are two projections made of PP. When in use, the PP projections on the edge of the strainer are fitted around the edge of the mouth of the cookware that is to be strained, such as a pot, pan or bowl (not included in the importation). The handle of the strainer is pulled by the ring until one of the ABS projections fits over the edge of the mouth of the cookware that is opposite the edge around which the PP projections have been fitted. When the necessary fit is achieved, the ring is released so that the spring activated handle snaps into place, thereby allowing the strainer to fit snugly over the mouth of the cookware that is to be strained. The cookware is then tilted so that the excess liquid that is contained within, drains through the apertures of the strainer. This item measures approximately 11-3/4 inches long by 10 inches wide by 1 inch high. It is designed to fit cookware measuring anywhere from 4-7/8 inches to 10-1/2 inches in diameter. The Adjustable Strainer is dishwasher safe but not microwave safe. The applicable subheading for SKU# 66530 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