N303378 N3 Ruling Active

The tariff classification of an “Oven Rack Pusher and Puller” from China.

Issued March 27, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

You submitted photographs and a detailed description of an article identified as item number 93035N, “Oven Rack Pusher and Puller.” The heat–resistant plastic implement measures approximately 9.875” in length and features a hook to grab and pull the hot oven racks forward from the oven and a .875” wide, U-shaped recess to safely push the hot racks back into the oven without burning the user. The item also features a 1” wide molded handle at the other end for a secure grip and oval shaped aperture for hanging. The identical item will also be sold under item numbers 93035 and 93133.

CBP rationale

The applicable subheading for the “Oven Rack Pusher and Puller,” item numbers 93035N, 93035 and 93133, 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

N303378 March 27, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Beth Zaffran Robinson Home Products Inc. 170 Lawrence Bell Drive, Suite 110 Williamsville, NY 14221 RE: The tariff classification of an “Oven Rack Pusher and Puller” from China. Dear Ms. Zaffran: In your letter dated March 11, 2019, you requested a tariff classification ruling. You submitted photographs and a detailed description of an article identified as item number 93035N, “Oven Rack Pusher and Puller.” The heat–resistant plastic implement measures approximately 9.875” in length and features a hook to grab and pull the hot oven racks forward from the oven and a .875” wide, U-shaped recess to safely push the hot racks back into the oven without burning the user. The item also features a 1” wide molded handle at the other end for a secure grip and oval shaped aperture for hanging. The identical item will also be sold under item numbers 93035 and 93133. The applicable subheading for the “Oven Rack Pusher and Puller,” item numbers 93035N, 93035 and 93133, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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