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NY N016778




October 5, 2007

CLA-2-39:OT: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 plastic and non-woven polyester pot and pan protectors from Taiwan

Dear Ms. Ramsey:

In your letter dated September 4, 2007 you requested a tariff classification ruling.

The submitted samples are identified as Set/3 Pot & Pan Protectors, SKU# 62600. Each of these items is flat and has a scallop-edged disc shape. Each one is composed of a compact polyvinyl chloride (PVC) plastic material on the top side and is backed with a non woven polyester material on the bottom side. The PVC portion accounts for 65% of the weight of each item and the non woven polyester portion accounts for 35% of the weight of each item.

When in use, these items are placed in between pots and pans when nesting them for storage, one inside another, thereby protecting their interior finishes from damage. The pot and pan protectors are designed to protect non-stick and specially treated surfaces. They minimize scratches and help to extend the life of pots and pans. Packaged together for retail sale is one each of the following sizes: diameter of 11 inches, diameter of 9-1/2 inches and diameter of 7-7/8 inches.

The applicable subheading for SKU# 62600 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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