I84840 I8 Ruling Active

The tariff classification of biodegradable dishware and utensils from China

Issued August 30, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000, 3924.10.2000

Headings: 3924

Product description

You submitted samples of knives and compartmented dishes. The attached descriptive literature also refers to cups, bowls, other dishes and other utensils. The products are manufactured from a biodegradable plastic material composed of polymer resins, corn powder starch, calcium carbonate, paraffin wax and lubricant. The products will be sold to institutional cafeterias as single use dishware and utensils. They are designed to disintegrate in landfills.

CBP rationale

The applicable subheading for the sample compartmented dishes, as well as for the pictured cups, bowls and plates, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of plastics: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The applicable subheading for the utensils will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other.

Full text

NY I84840 August 30, 2002 CLA-2-39:RR:NC:SP:222 I84840 CATEGORY: Classification TARIFF NO.: 3924.10.2000; 3924.10.4000 Ms. Ida Dearinger Rialto International, Inc. 4636 E. Marginal Way S., Suite 201 P.O. Box 24583 Seattle, WA 98134 RE: The tariff classification of biodegradable dishware and utensils from China Dear Ms. Dearinger: In your letter dated July 31, 2002, on behalf of Simply Biodegradable, LLC, you requested a tariff classification ruling. You submitted samples of knives and compartmented dishes. The attached descriptive literature also refers to cups, bowls, other dishes and other utensils. The products are manufactured from a biodegradable plastic material composed of polymer resins, corn powder starch, calcium carbonate, paraffin wax and lubricant. The products will be sold to institutional cafeterias as single use dishware and utensils. They are designed to disintegrate in landfills. The applicable subheading for the sample compartmented dishes, as well as for the pictured cups, bowls and plates, will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware and kitchenware of plastics: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the utensils will be 3924.10.4000, HTS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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