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NY B84152




May 12, 1997

CA-2-39:RR:NC:SP:222 B84152

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Ms. Sandy Balling
PBB Group
434 Delaware Avenue
Buffalo, NY 14202

RE: The tariff classification of a "Flat Mat" baking pan insert from Canada.

Dear Ms. Balling:

In your letter dated April 7, 1997 on behalf of Pantec Industries Inc., you requested a tariff classification ruling.

You have submitted a sample of an item called a "Flat Mat." It is a formed pan insert of fiber glass batting and silicone. It is to be used in the baking industry as an alternative to oil sprays and disposable wax paper.

The flat mat is composed of 41% fiber glass and 59% silicone. It is made in a number of sizes and shapes as needed by the baking industry. The silicone is plastic for tariff purposes and it imparts the essential character to this item.

The applicable subheading for the "flat mat" will be 3924,10.5000 Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics, tableware and kitchenware, other. The general rate of duty will be 3.4 percent ad valorem .

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 Alice R. Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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