The tariff classification of plastic measuring spoons and measuring cups from China

N025387 April 21, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Philip Kwok Lifetime Brands, Inc. 1000 Stewart Ave. Garden City, NY 11530 RE: The tariff classification of plastic measuring spoons and measuring cups from China Dear Mr. Kwok: In your letter dated March 24, 2008 you requested a tariff classification ruling. The submitted samples are identified as a measuring spoon set, item# KG057WH and a measuring cup set, item# KG058OB. These items are composed of Cereplast, which is a biodegradable resin made of polylactic acid (PLA) plastic material combined with starch from corn, wheat, tapioca or potatoes. The submitted samples do not have capacity markings as they are prototypes. There are four cups and five measuring spoons of various capacity sizes. The cups are black in color and the spoons are white in color. The applicable subheading for item# KG057WH and item# KG058OB will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of 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/. The submitted samples are not marked with the country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides the following: “Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States. Containers of articles excepted from marking shall be marked with the name of the country of origin of the article unless the container is also excepted from marking.” 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division