The tariff classification of compostable food containers from Korea and China.

N051909 February 26, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Mr. Steve Kim Greenzone Worldwide Incorporated P.O. Box 1216 Huntington Beach, CA 92647 RE: The tariff classification of compostable food containers from Korea and China. Dear Mr. Kim: In your letter dated February 9, 2009, you requested a tariff classification ruling. Sample food containers were provided with your letter. The containers are composed of clear polylactic acid (PLA), a biodegradable polymer derived from corn starch. These clamshell style lidded containers snap shut and will be used to package food. The applicable subheading for the compostable PLA food containers will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 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/. 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