CLA-2-39:OT:RR:NC:N4:422
Ms. Janet Pendris
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of a plastic plate guard from Taiwan
Dear Ms. Pendris:
In your letter dated September 6, 2011, you requested a tariff classification ruling.
The submitted sample is identified as a Clear Plate Guard, SKU# 40152. This item is made of clear acrylonitrile styrene (AS) plastic material. It has a curved shape that forms most of a circle but is not closed on one side. Consequently, the circumference of the complete circle would be 21¼” but since the circle is not complete, the two ends of the item do not meet but are 3½” apart at the open part of the circle. The item measures approximately 17¾” from end to end, around the curve. The diameter of the item measures 6½” and it stands 1½” high.
This item is designed to fit around the rim of a plate and features a groove along the inner surface to allow for attachment to the rim of the plate. When so attached, this item will prevent food from being pushed off the plate and facilitates scooping food onto utensils. The Clear Plate Guard is sturdy, yet flexible, and fits plates that measure 6” to 8”. This item is dishwasher and microwave safe. As you requested, the sample will be returned to you.
The applicable subheading for SKU# 40152 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