CBP Ruling N248164 — The tariff classification of a plastic hamburger press from China

Tariff classification

Headings: 3924

GRI rules applied: GRI 3, GRI 3(b)

Product description

The submitted sample is identified as an Ultimate Burger Maker, Item# 0688. The item is designed to shape hamburger patties. The item consists of a black hamburger press with a red knob handle that is made of polyamide (PA) plastic material and thermoplastic elastomer (TPE) plastic material. The flat press section of the article is round with a measurement of approximately 4¼” in diameter. The outer perimeter of the flat press section is removable and when removed, the remaining flat press section measures approximately 2½” in diameter. This enables the article to make larger and smaller shaped hamburgers. The item includes two stainless steel cylinders, a larger one and a smaller one, with approximately equal diameter measurements with the respective larger and small surfaces of the hamburger press flat section. The larger cylinder has a height that measures approximately 2¾” and the smaller cylinder has a height that measures approximately 1¼”. The cylinders are designed to shape the burgers which will be placed within, while the press flattens the burgers to the desired thickness. Also included are two lids that are made of PA and TPE and each measures approximately 5” in diameter. The lids are designed to snap onto opposing ends of the larger cylinder, thereby enabling it to act as a storage compartment for the other components of the item when not in use. This item is considered to be "goods put up in sets for retail sale" within the meaning of GRI 3 and each set is classifiable under a single tariff provision. The stainless steel cylinders are subordinate in function that are designed to add shape to the burgers, which is an option that is not essential. The plastic press performs the primary role of creating the patty which defines the burger. Therefore, it is the opinion of this office that the plastic press provides this item with the essential character, within the meaning of GRI 3(b). This item is considered to be a

CBP rationale

The applicable subheading for Item Number 0688 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

N248164 December 18, 2013 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Michelle R. Dias Princess House, Inc. 470 Myles Standish Blvd Taunton, MA 02780 RE: The tariff classification of a plastic hamburger press from China Dear Ms. Dias: In your letter dated November 18, 2013, you requested a tariff classification ruling. The submitted sample is identified as an Ultimate Burger Maker, Item# 0688. The item is designed to shape hamburger patties. The item consists of a black hamburger press with a red knob handle that is made of polyamide (PA) plastic material and thermoplastic elastomer (TPE) plastic material. The flat press section of the article is round with a measurement of approximately 4¼” in diameter. The outer perimeter of the flat press section is removable and when removed, the remaining flat press section measures approximately 2½” in diameter. This enables the article to make larger and smaller shaped hamburgers. The item includes two stainless steel cylinders, a larger one and a smaller one, with approximately equal diameter measurements with the respective larger and small surfaces of the hamburger press flat section. The larger cylinder has a height that measures approximately 2¾” and the smaller cylinder has a height that measures approximately 1¼”. The cylinders are designed to shape the burgers which will be placed within, while the press flattens the burgers to the desired thickness. Also included are two lids that are made of PA and TPE and each measures approximately 5” in diameter. The lids are designed to snap onto opposing ends of the larger cylinder, thereby enabling it to act as a storage compartment for the other components of the item when not in use. This item is considered to be "goods put up in sets for retail sale" within the meaning of GRI 3 and each set is classifiable under a single tariff provision. The stainless steel cylinders are subordinate in function that are designed to add shape to the burgers, which is an option that is not essential. The plastic press performs the primary role of creating the patty which defines the burger. Therefore, it is the opinion of this office that the plastic press provides this item with the essential character, within the meaning of GRI 3(b). This item is considered to be a The applicable subheading for Item Number 0688 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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