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NY H82811

July 20, 2001

CLA-2-39:RR:NC:SP:222 H82811


TARIFF NO.: 4016.99.0500

Ms. Cindy Jones
Schenker, Inc.
1300 Diamond Springs Road, Suite 300
Virginia Beach, VA 23455

RE: The tariff classification of a plastic dish drainer from Taiwan.

Dear Ms. Jones:

In your letter dated June 19, 2001, on behalf of your client Rubbermaid Home Products, Inc., you requested a tariff classification ruling.

The submitted sample is a Rubbermaid roll-up dish drainer and utensil cup set. The set is identified as item number FG8419. This roll-up dish drainer set measures 26.17 x 13.35 x 5.08 inches. The set consists of a mat that is made of synthetic rubber, a utensil cup that is made of plastic and two large rubber bands that are used when the set is rolled up for compact storage. The drainer mat and the utensil cup can be used separately or as a set. The suction cups on the mat helps to hold the mat in place by pressing firmly. The utensil cup can be attached to the mat by aligning rows of holes in the cup with rows of holes on the mat and pressing firmly. In our opinion the rubber mat imparts the essential character to this set.

The applicable subheading for the roll-up dish drainer and utensil cup set, will be 4016.99.0500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of vulcanized rubber other than hard rubber, other, other, household articles not elsewhere specified or included. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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