The tariff classification of a plastic microwave tray with bottom ridges from China
Issued October 28, 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 a Microwave Food Defroster & Bacon Tray, SKU# 68950. This item is constructed of white polypropylene (PP) plastic material. It measures approximately 8½” long by 8¼” wide. It is designed to be used in a microwave oven as a platform on which to cook up to 5 slices of bacon as well as to thaw frozen foods or to heat up frozen snacks. It features 13 ridges on the bottom of the inside surface to elevate the food items from grease and fat. There is also a rim around the perimeter of the item that measures approximately 1” in height. The rim features two molded horizontally extended tabs respectively situated on two opposing sides of the item that are designed to facilitate lifting the item out of the microwave and carrying to another location. This item is dishwasher safe and heat resistant up to 356 degrees Fahrenheit. As you have requested, the sample will be returned to you.
CBP rationale
The applicable subheading for SKU# 68950 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
N126144 October 28, 2010 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 microwave tray with bottom ridges from China Dear Ms. Pendris: In your letter dated September 30, 2010, you requested a tariff classification ruling. The submitted sample is identified as a Microwave Food Defroster & Bacon Tray, SKU# 68950. This item is constructed of white polypropylene (PP) plastic material. It measures approximately 8½” long by 8¼” wide. It is designed to be used in a microwave oven as a platform on which to cook up to 5 slices of bacon as well as to thaw frozen foods or to heat up frozen snacks. It features 13 ridges on the bottom of the inside surface to elevate the food items from grease and fat. There is also a rim around the perimeter of the item that measures approximately 1” in height. The rim features two molded horizontally extended tabs respectively situated on two opposing sides of the item that are designed to facilitate lifting the item out of the microwave and carrying to another location. This item is dishwasher safe and heat resistant up to 356 degrees Fahrenheit. As you have requested, the sample will be returned to you. The applicable subheading for SKU# 68950 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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