N013441 N0 Ruling Active

The tariff classification of bio-degradable containers from China

Issued July 26, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.70.0000

Headings: 4823

Product description

The items were a plate, bowl, tray, lunch box and flower pot. As per the manufacturer’s website, www.yd-enterprise.com, the sugar pulp undergoes a substantial manufacturing process that results in the formation of these disposable products. After inspecting and weighing the sugar cane fibers, the process begins with soaking the pulp to soften and liquefy the material. Water and oil resistant agents are added prior to the filtration and molding process. The liquid pulp is absorbed, vacuumed, dehydrated and solidified by heating and pressing. The mold is die-cut into the final product then inspected and sterilized by ultra-violet radiation prior to packaging for delivery to the consumer.

CBP rationale

The applicable subheading for the above described bio-degradable items will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molded or pressed articles of paper pulp.

Full text

N013441 July 26, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.70.0000 Mr. Albert Lam Regal Green Packaging Co. 145 E. Rowland Street, # D Covina, CA 91723 RE: The tariff classification of bio-degradable containers from China Dear Mr. Lam: In your letter dated June 26, 2007, you requested a tariff classification ruling. Samples were submitted of five bio-degradable containers made from sugar cane fiber for our examination. The items were a plate, bowl, tray, lunch box and flower pot. As per the manufacturer’s website, www.yd-enterprise.com, the sugar pulp undergoes a substantial manufacturing process that results in the formation of these disposable products. After inspecting and weighing the sugar cane fibers, the process begins with soaking the pulp to soften and liquefy the material. Water and oil resistant agents are added prior to the filtration and molding process. The liquid pulp is absorbed, vacuumed, dehydrated and solidified by heating and pressing. The mold is die-cut into the final product then inspected and sterilized by ultra-violet radiation prior to packaging for delivery to the consumer. The applicable subheading for the above described bio-degradable items will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molded or pressed articles of paper pulp. The rate of duty will be free. 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 merchandise may be subject to regulations administered by the U. S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (3201) 443-6553. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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