The Product
- A microwave egg cooker of 100% polypropylene, a white cylindrical base with two yellow egg-shaped inserts; it folds in half and cooks two eggs at a time.
- A microwave bacon cooker of 60% syndiotactic polystyrene and 40% Tritan plastic: a white oblong shape with ridges, about 11.61 inches wide by 9.16 inches long.
- Tongs about 7 inches long, 86% stainless steel and 14% thermoplastic elastomer, with a stainless steel working surface and a yellow plastic handle grip.
- The three pieces are imported and packaged together for retail sale; the bacon cooker is valued at $4.17, the egg cooker at $1.08 and the tongs at $0.68.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Microwave Breakfast Set, CTG-00-MBS | HTS 3924.10.4000 | Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other |
Explanation
CBP treated the egg cooker, bacon cooker and tongs as a set put up for retail sale under General Rule of Interpretation 3(b). The letter cites the Explanatory Notes to that rule: a set is at least two different articles that would fall in different headings, put together to meet a particular need or carry out a specific activity, and packed for sale directly to users without repacking.
A set is classified by the component that gives it its essential character; value is one of the factors the letter names. CBP found the plastic bacon cooker accounts for the bulk of the set's value and imparts that character, so the set takes the line for plastic tableware and kitchenware.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it a microwave egg cooker, a microwave bacon cooker and tongs packaged together for retail sale?
- Are the egg cooker and the bacon cooker made of plastic?
- Does the plastic bacon cooker account for the bulk of the set's value?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.10.4000 | ✓ Still in the schedule | Heading 3924 › Tableware and kitchenware | Today's duty from China |
Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.
Related rulings
N330815, an 8-piece plastic tumbler set, N324187 and N332492, plastic utensils, and N323704, cutting boards, sit on the same line. F86098, a plastic microwave set, and N324319, an 18-piece plastic dinnerware set, fall elsewhere in the same subheading.
- F86098May 17, 2000Plastic microwave set from China3924.10.5000
- N330815March 1, 20238-piece plastic tumbler set from China3924.10.4000
- N324319February 16, 202218-piece plastic dinnerware set from China3924.10.2000
- N355970December 8, 2025Tumbler from China3924.10.4000
- N301259November 9, 2018“Mini Baking Tools 3 Pc Set” from China3924.10.4000, 9603.90.8050
- N324187February 10, 2022Plastic utensils from China3924.10.4000
- N332492May 9, 2023Plastic utensils from China3924.10.4000
- N323704January 26, 2022Cutting boards from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N336852 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms