N136239 N1 Ruling Active

The tariff classification of starch based plastic plates from China

Issued January 5, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.10.2000

Headings: 3924

Product description

The submitted sample is identified as food grade plates, item number CP-21. These items are round disposable white plates that each measure approximately 5” in diameter and each of which has a raised rim that measures approximately ½” in height. The plates are composed of biodegradable plastic material that is derived from polymerized corn starch.

CBP rationale

The applicable subheading for item number CP-21 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters.

Full text

N136239 January 5, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.2000 Mr. David Hull Yumi EcoSolutions, Inc. 82 Piper’s Hill Road Wilton, CT 06897 RE: The tariff classification of starch based plastic plates from China Dear Mr. Hull: In your letter dated November 29, 2010, you requested a tariff classification ruling. The submitted sample is identified as food grade plates, item number CP-21. These items are round disposable white plates that each measure approximately 5” in diameter and each of which has a raised rim that measures approximately ½” in height. The plates are composed of biodegradable plastic material that is derived from polymerized corn starch. The applicable subheading for item number CP-21 will be 3924.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware…of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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