CLA-2-39:OT:RR:NC:N4:422
Ms. Michelle R. Dias
Princess House, Inc.
470 Myles Standish Blvd.
Taunton, MA 02780
RE: The tariff classification of silicone coasters from China
Dear Ms. Dias:
In your letter dated May 2, 2013, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as Coasters, item 0665-04. This item is comprised of four flexible coasters that are made of silicone plastic material. The four coasters are of blue, green, red and yellow color, respectively. Each coaster has a diameter of 3½”, is cup shaped and is designed to fit snugly onto the bottom of a glass. However, the glass and the coaster will not be permanently attached, as the coaster can be easily removed from the glass. The four coasters and four glasses will be packaged and sold together after importation but the four coasters will be imported without the glasses.
The applicable subheading for Item 0665-04 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,
Thomas J. Russo
Director
National Commodity Specialist Division