The tariff classification of a plastic egg poacher from Taiwan
Issued November 30, 2009 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 “Playing Cards” Microwave Egg Poacher, SKU# 67430. You have stated that this item is made of polymethylpentene (TPX) plastic material although molded into the body of the sample are the letters PP with a recycling code of 5, which represents polypropylene plastic material. The base of the poacher is round and has four depressions in the following shapes: round, triangular, heart-shaped, and diamond-shaped. This item is designed to cook four eggs respectively in the aforementioned shapes. The base measures approximately 7¾” in diameter and ¾” in height. Over the base is fitted a removable lid that is also round in shape, with sloping sides. The lid has two round apertures, each measuring approximately ¾” in diameter, which are designed to provide ventilation. The lid measures approximately 7½” in diameter. With the lid in place the item stands approximately 2½” in height. Both the lid and the base are made of clear plastic material. The item is dishwasher safe. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 67430 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
N083897 November 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Janet Pendris Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a plastic egg poacher from Taiwan Dear Ms. Pendris: In your letter dated November 2, 2009, you requested a tariff classification ruling. The submitted sample is identified as a “Playing Cards” Microwave Egg Poacher, SKU# 67430. You have stated that this item is made of polymethylpentene (TPX) plastic material although molded into the body of the sample are the letters PP with a recycling code of 5, which represents polypropylene plastic material. The base of the poacher is round and has four depressions in the following shapes: round, triangular, heart-shaped, and diamond-shaped. This item is designed to cook four eggs respectively in the aforementioned shapes. The base measures approximately 7¾” in diameter and ¾” in height. Over the base is fitted a removable lid that is also round in shape, with sloping sides. The lid has two round apertures, each measuring approximately ¾” in diameter, which are designed to provide ventilation. The lid measures approximately 7½” in diameter. With the lid in place the item stands approximately 2½” in height. Both the lid and the base are made of clear plastic material. The item is dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for SKU# 67430 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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