L88171 L8 Ruling Active

The tariff classification of biodegradable utensils from China

Issued October 31, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.4000

Headings: 3924

Product description

The utensils are made of biodegradable polymers derived from cornstarch with polylactic acids. The utensils are designed to decompose in compost within 75 days.

CBP rationale

The applicable subheading for the biodegradable utensils 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.

Full text

NY L88171 October 31, 2005 CLA-2-39:RR:NC:N2:221 L88171 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Louis Mauna James G. Wiley Co. P.O. Box 90008 Los Angeles, CA 90009-0008 RE: The tariff classification of biodegradable utensils from China Dear Mr. Mauna: In your letter dated October 11, 2005, on behalf of Clear Creek Compostibles Company, you requested a tariff classification ruling. The samples submitted with your request are disposable utensils that will be marketed as “environmentally friendly tableware” and sold to the food service industry. The utensils are made of biodegradable polymers derived from cornstarch with polylactic acids. The utensils are designed to decompose in compost within 75 days. The applicable subheading for the biodegradable utensils 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 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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