N102040 N1 Ruling Active

The tariff classification of a plastic egg cuber from China

Issued May 19, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The submitted sample is identified as an egg cuber, HSN item: TBD. It is constructed of transparent gold colored polystyrene (PS) plastic material. The item consists of a cube shaped bottom section in which each of four sides measures 1¾” in width and 2¼” in height. The bottom surface of the cube measures 1¾” square and has an aperture that measures slightly over 1” square. The aperture is covered by a piece of plastic that measures 1½” square and is removable from the inside of the item. The top section of the item is round and measures approximately 2¼” in diameter. The item has a round lid that screws on to the round top section by means of threading that is molded into the external surface of the lid and the interior surface of the round top section. Located within the cube shaped bottom section of the item is an egg presser that measures 1¼” square with a cylindrical handle that extends from the center of the top surface. The purpose of this item is to reshape a hard boiled egg (not included) into a square shape. After boiling the egg, the round top of the egg cuber is unscrewed and the egg presser is removed. The egg is then inserted into the top of the item and the flat surface of the egg presser is pushed down on top of the egg, forcing it into the cube section. After a few minutes the egg is removed by removing the egg presser and inserting a finger into the aperture on the bottom of the item, thereby pushing the egg up and out. When the egg is removed it is reshaped into a square shape. As you requested, the sample will be returned to you.

CBP rationale

The applicable subheading for the egg cuber 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

N102040 May 19, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a plastic egg cuber from China Dear Mr. Yokopenic: In your letter dated April 16, 2010, you requested a tariff classification ruling. The submitted sample is identified as an egg cuber, HSN item: TBD. It is constructed of transparent gold colored polystyrene (PS) plastic material. The item consists of a cube shaped bottom section in which each of four sides measures 1¾” in width and 2¼” in height. The bottom surface of the cube measures 1¾” square and has an aperture that measures slightly over 1” square. The aperture is covered by a piece of plastic that measures 1½” square and is removable from the inside of the item. The top section of the item is round and measures approximately 2¼” in diameter. The item has a round lid that screws on to the round top section by means of threading that is molded into the external surface of the lid and the interior surface of the round top section. Located within the cube shaped bottom section of the item is an egg presser that measures 1¼” square with a cylindrical handle that extends from the center of the top surface. The purpose of this item is to reshape a hard boiled egg (not included) into a square shape. After boiling the egg, the round top of the egg cuber is unscrewed and the egg presser is removed. The egg is then inserted into the top of the item and the flat surface of the egg presser is pushed down on top of the egg, forcing it into the cube section. After a few minutes the egg is removed by removing the egg presser and inserting a finger into the aperture on the bottom of the item, thereby pushing the egg up and out. When the egg is removed it is reshaped into a square shape. As you requested, the sample will be returned to you. The applicable subheading for the egg cuber 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 duty rate 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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