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NY M87021




October 13, 2006

CLA-2-39:RR:NC:SP:221 M87021

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.10.4000

Ms. Francine Ramsey
Hampton Direct, Inc.
P. O. Box 1199
Williston, VT 05495

RE: The tariff classification of a plastic microwave caddy from Taiwan.

Dear Ms. Ramsey:

In your letter dated September 19, 2006, you requested a tariff classification ruling.

The submitted illustration depicts a microwave caddy, item number 57860, composed of polypropylene. The caddy functions to cradle a dish, bowl or plate that is being warmed in the microwave. The wide disk at the bottom provides a cool surface to grasp so that hot dishes can be removed from the microwave safely. The double-sided design with graduated indentations accommodates a variety of bowls, plates and cups. The stabilizing ring can be removed to facilitate clean-up. The microwave caddy measures approximately 9-7/8 inches in diameter by 2 inches high.

The applicable subheading for the plastic microwave caddy will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articlesof 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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