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NY N009907




May 14, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.4000

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

RE: The tariff classification of a plastic microwave overflow guard and a plastic swirl appetizer plate from Taiwan and a plastic 3-part serving plate from China.

Dear Ms. Ramsey:

In your letter dated April 10, 2007 you requested a tariff classification ruling.

The submitted samples are identified as follows:

Microwave Overflow Guard - item number 59580. This item is made of polypropylene. It is perfectly round in shape and has a diameter of 11 inches. It has a wheel type of design on its surface in which the individual spokes of the wheel design are formed by indentations, each 4 inches in length. There are 12 such indentations, each beginning close to the center of the item, each proceeding most of the way to the outer rim of the item and all are equidistant from each other. In the center of the item is a round indentation that is 3/4 inches in diameter. This item is intended for use as a cover for a microwave turntable, to catch spills and boil-overs as the turntable rotates. The Microwave Overflow Guard is dishwasher safe.

Swirl Appetizer Plate – item number 59320. This item is made of Acrystex, which is a methyl methacrylate styrene material. It is a clear, snail-shaped serving plate that can be used to serve olives, cherry tomatoes, mozzarella balls, stuffed mushroom caps, chocolate truffles, Italian wedding cookies or buckeye cookies. The Swirl Appetizer Plate is dishwasher and microwave safe.

3-Part Serving Plate, item number 59410. This item is made of a urea plastic material. It is yellow in color and has three concave oval shaped sections, situated in a row, lengthwise. The middle section is the largest, measuring 4-5/8 inches long by 5-1/8 inches wide. Each of the two outer sections measure 4-1/4 inches long by 4-5/8 inches wide. Each of the three sections measure ¾ inches high. This item can be used to serve crudités and dips, cheese and crackers or taco and fajita toppings. It can also serve cheese and onion slices, relishes, cookies or candies. The 3-Part Serving Plate is dishwasher safe but is not recommended for microwave use.

The applicable subheading for the Microwave Overflow Guard 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.

The applicable subheading for the Swirl Appetizer Plate and the 3-Part Serving Plate will be 3924.10.2000, HTSUS, which provides for tableware, kitchenwareof plastics: tableware and kitchenware: serving dishes and platters. The rate of duty will be 6.5 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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