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NY N009985




May 7, 2007

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

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 silicone spoon rest from China

Dear Ms. Ramsey:

In your letter dated April 13, 2007, you requested a tariff classification ruling.

The submitted sample is identified as a Silicone Spoon Rest, item number 59440. The spoon rest is made of 100% silicone, is red in color and can withstand temperatures up to 428 degrees. It measures approximately 9-1/4 inches long by 4-1/4 inches wide by 2-3/4 inches high. It has the appearance of an oversized ladel, with a curved handle that provides balance to this item, so that it can sit stationary on a countertop. The spoon rest is used as a place to rest a stirring spoon when needed and helps to eliminate stove or countertop messes from dripping spoons. It is dishwasher and microwave safe.

The applicable subheading for the silicone spoon rest 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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