The tariff classification of Enviplast from Indonesia

N260618 February 4, 2015 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3905.30.0000 Mr. Bennett Johnson Packair Customs Brokers, Inc. 5510 W. 104th Street Los Angeles, CA 90045 RE: The tariff classification of Enviplast from Indonesia Dear Mr. Johnson: In your letter dated December 17, 2014, you requested a tariff classification ruling on behalf of your client, Green Zoneplast, LLC. Samples and product information were submitted for our review. The sample is composed of whitish, translucent pellets with the trade name “Enviplast”. You identify the Enviplast product as being made primarily with tapioca starch, polyvinyl alcohol (PVA), and plant-based plasticizers. You state that bags and other products made with Enviplast are designed to be biodegradable within 6 months. In discussing the Enviplast product with Green Zoneplast, it was determined that, while the component breakdown varies for different Enviplast formula variations, the PVA constitutes the polymer in the product. The tapioca starch is used merely as a filler. As a result, the PVA gives the product its essential character and governs classification. The applicable subheading for the Enviplast pellets will be 3905.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polymers of vinyl acetate or of other vinyl esters, in primary forms; other vinyl polymers in primary forms: Poly(vinyl alcohol), whether or not containing unhydrolyzed acetate groups. The rate of duty will be 3.2 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected], or by visiting their website at www.epa.gov. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division