The tariff classification of a plastic collapsible funnel from Taiwan

N054955 April 6, 2009 CLA-2-39:OT:RR:NC:N4:222 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 collapsible funnel from Taiwan Dear Ms. Ramsey: In your letter dated March 13, 2009, you requested a tariff classification ruling. The submitted sample is identified as a Collapsible Silicone Funnel, SKU# 66680. This item is constructed of silicone plastic material. There is an aperture on a lip that extends from one side of the mouth of the funnel, which is designed to allow for hanging when not in use. This item collapses so that it can also fit in a drawer. The funnel measures 5-3/8 inches long by 4-1/4 inches wide. When collapsed it measures 1-3/4 inches high and when extended it measures 5-3/8 inches high. It is unbreakable, retains its shape, resists fruit acids and does not retain odors. It is dishwasher safe and can withstand temperatures from 446 degrees to -40 degrees Fahrenheit. The applicable subheading for SKU# 66680 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