The tariff classification of plastic egg cookers with slicers or a separator from China

N165116 June 8, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Jennie Crossley Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of plastic egg cookers with slicers or a separator from China Dear Ms. Crossley: In your letter dated May 9, 2010, you requested a tariff classification ruling. The submitted illustrations depict items that are identified as follows: SKU# EG-11724 – 6 Eggies and 1 bonus egg separator. This item consists of 6 opaque egg-shaped containers that are each made of polypropylene (PP) plastic material. The top section of each container is a twist off lid that has a molded finger-loop handle on the top. When in use, an egg (not included) is cracked open, poured into the opened Eggie container and the lid is then twisted back on. The Eggie is then placed in a pot of boiling water on the stovetop. After boiling, the top of the Eggie is twisted off to remove the cooked egg. This item is designed for the purpose of enabling the user to enjoy hard boiled eggs without having to peel the eggs. The Eggies of this item are packaged together with an egg separator that is made of white PP. The separator is spoon shaped and the mouth of the spoon is depressed, with an aperture that surrounds the mouth of the spoon, in between the mouth and frame of the spoon. When in use, an egg is cracked into the mouth of the spoon while it is being held over a bowl (not included). The aperture acts as a filter and allows the egg whites to run through it and into the bowl while the egg yolk remains on the spoon mouth. The 6 Eggies and the egg separator are packaged together in a clear polybag with instructions and then further packed into an outer color retail box. SKU# 23088 Deluxe – 12 Eggies with 2 bonus egg slicers. This item consists of 12 Eggies, which are each of the same description as the Eggies referenced above. This item is packaged with two egg slicers. Each slicer is made of white PP and has a flip-top. The plastic top contains 8 stainless steel blades, designed to cut the hard boiled egg into slices after it is cooked in the Eggie. The 12 Eggies and the 2 egg slicers are packaged together in a clear polybag with instructions and then further packed into a brown remailer box for sale from television ads. SKU# 23088 Deluxe is considered to be "goods put up in sets for retail sale" within the meaning of General Rule of Interpretation (GRI) 3 and each set is classifiable under a single tariff provision. The use of the egg slicer is an option that is dependent on the cooking of the egg into a hard boiled form and as such, it is a subordinate article in the set. Therefore, it is the opinion of this office that the plastic Eggies provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# EG-11724 and SKU# 23088 Deluxe 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