The tariff classification of a plastic microwave plate from Taiwan
Issued February 18, 2011 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 Plate, SKU# 69460. This item is made of molded polypropylene (PP) plastic material. It is round in shape, measures approximately 10” in diameter by ¾” in height and features two carrying handles, one on each of two opposing sides, for easy grip. This item is designed for the placement of plates, bowls or cups on its top surface, while in the microwave, for the purpose of heating soup, TV dinners, leftovers, etc. The top surface of the Microwave Plate has molded raised rings that are designed for the purpose of preventing the sliding of the objects that will be placed thereupon. This item is heat resistant to 248 degrees Fahrenheit and is dishwasher safe. As you requested, the sample will be returned to you.
CBP rationale
The applicable subheading for Item Number 69460 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
N143955 February 18, 2011 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 plate from Taiwan Dear Ms. Pendris: In your letter dated January 13, 2011, you requested a tariff classification ruling. The submitted sample is identified as a Microwave Plate, SKU# 69460. This item is made of molded polypropylene (PP) plastic material. It is round in shape, measures approximately 10” in diameter by ¾” in height and features two carrying handles, one on each of two opposing sides, for easy grip. This item is designed for the placement of plates, bowls or cups on its top surface, while in the microwave, for the purpose of heating soup, TV dinners, leftovers, etc. The top surface of the Microwave Plate has molded raised rings that are designed for the purpose of preventing the sliding of the objects that will be placed thereupon. This item is heat resistant to 248 degrees Fahrenheit and is dishwasher safe. As you requested, the sample will be returned to you. The applicable subheading for Item Number 69460 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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