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NY M85718

September 5, 2006

CLA-2-39:RR:NC:SP:221 M85718


TARIFF NO. 3924.10.4000

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

RE: The tariff classification of rolling pin rings from Taiwan.

Dear Ms. Ramsey:

In your letter dated August 2, 2006, you requested a tariff classification ruling.

You have submitted illustrations depicting a set of eight rolling pin rings that are identified as item number 57790. They are placed on both ends of the rolling pin to facilitate rolling out pie crust, pastry crust, biscuit dough, cookie dough or other dough to a desired thickness. The rings are available in assorted colors to help differentiate ring sizes. The set of rolling pin rings includes two each of the following sizes: 1/16”, 1/8”, 1/4” and 3/8”.

You state that the rolling pin rings are made of thermoplastic rubber. The term “thermoplastic rubber” refers to elastomers that generally do not meet the tariff definition of synthetic rubber in Note 4(a) of Chapter 40 of the Harmonized Tariff Schedule of the United States (HTSUS). The note describes synthetic rubber as "unsaturated synthetic substances which can be irreversibly transformed by vulcanization with sulfur into non- thermoplastic substances which, at a temperature between 18 and 29 degrees C, will not break on being extended to three times their original length, and will return, after being extended to twice their original length, within a period of 5 minutes, to a length not greater than 1 1/2 times their original length." Elastomers that do not meet this definition are considered to be of plastics.

If you believe that the formulation of thermoplastic rubber in the rolling pin rings meets the Chapter 40 note 4(a) definition of synthetic rubber, then please provide twelve cross-linked dumbbell-shaped specimens for testing and verification. For purposes of this test, substances necessary for the cross-linking, such as vulcanizing activators or accelerators, may be added; the presence of substances as provided for by Chapter 40 note 5(b)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticizers and fillers, is not permitted. Submit samples prepared as described above, accompanied by the compounding recipe and the percent by weight of all ingredients.

The applicable subheading for the set of eight rolling pin rings, when made of a thermoplastic elastomer that does not meet the Chapter 40 note 4(a) definition of synthetic rubber, 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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