The tariff classification of a biodegradable plastic bowl from Thailand

N118462 August 31, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Stephen C. Liu Pacific Century Customs Service 2936 Columbia Street Torrance, CA 90503 RE: The tariff classification of a biodegradable plastic bowl from Thailand Dear Mr. Liu: In your letter dated August 5, 2010, on behalf of HUSKTIC, RP Group Company LLC, you requested a tariff classification ruling. The submitted sample is identified as Biodegradable Tableware and is also identified as a biodegradable bowl. The item is molded from rice husk, lignin (which is a natural polymer), cellulose, tapioca, titanium dioxide, and silicon dioxide. The finished product has a silicon plastic coating that resists water and oil. The item measures approximately 4½” square on the top, with sides that slope inward from top to bottom. The bottom of the bowl measures approximately 2¾” square. The applicable subheading for the Biodegradable Tableware/Bowl 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 duty rate will be 3.4 percent ad valorem. Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division