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NY J81934

March 12, 2003

CLA-2-39:RR:NC:SP:221 J81934


TARIFF NO.: 3924.10.4000

Mr. Alan Morant
1 & 2 Hillside Cottages
Trewellard Hill
Trewellard, Penzance, Cornwall
England TR19 7SR

RE: The tariff classification of a Toastabag from England.

Dear Mr. Morant:

In your letter dated February 18, 2003, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a Toastabag. The product is a pouch measuring approximately 8 inches by 5 7/8 inches with heat sealed seams. It is designed for use in a conventional toaster for cooking and heating food. Accompanying literature includes instructions for preparing foods such as toasted sandwiches, omelettes and baked beans. The pouches are reusable and can be cleaned with soap and water or placed over the plate prongs in a dishwasher. The pouch is made from woven glass fibers heavily coated with polytetrafluoroethylene (PTFE) plastic on both sides. According to the figures supplied in your letter, the weight of the PTFE is greater than the weight of the glass fabric, and the cost of the PTFE is more than double the cost of the glass fabric. The woven glass substrate acts as a reinforcing material, while the PTFE facilitates the toasting function and imparts a non-stick finish. In the opinion of this office, the PTFE component imparts the essential character to the toasting bag.

The applicable subheading for the Toastabag will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The general 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 Joan Mazzola at (646) 733-3023.


Robert B. Swierupski

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