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NY N008448




April 9, 2007

CLA-2-39:RR:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.4000

Ms. Sonya Carlson
E&M Engineering Inc.
1705 Dabney Road
Richmond, VA 23230

RE: The tariff classification of silicone bakeware from China.

Dear Ms. Carlson:

In your letter received on March 19, 2007 you requested a tariff classification ruling.

The submitted sample is a round collapsible bakeware item with the trademark name “Foldtuk” molded into the outside of the grey colored bottom surface, which is composed of a blend of silicone polymers, with a small percentage of ceramic material. The top ridge of the item is also grey in color and is composed of the same blend as the bottom surface. The bottom surface has a diameter of 5-1/2 inches and the inside of the top ridge has a diameter of 7 inches. The sides are made of translucent silicone, so that the contents can be seen when in use. The sides are flexible and have accordion-like ridges, which are collapsible. The item normally stands at 2-3/4 inches high. When a very small amount of force is applied to the top ridge, the item collapses to a height of 1-1/4 inches high.

The submitted sample did not have a lid but you have informed this office that it will be imported with a translucent polypropylene lid. This item can be used for baking in the microwave and in conventional ovens. When the airtight lid is snapped shut, it can also be used as a food storage container. It is unbreakable, can be used to store food in the freezer and can then go straight into a hot oven without thawing. The submitted sample has a capacity of 4 cups and a larger size that has a capacity of 6 cups will also be imported. The collapsible feature of this item is intended to serve the purpose of saving space on a cupboard shelf when not in use. Both sizes collapse to the same height.

The applicable subheading for the Foldtuk silicone bakeware will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenwareof 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,

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