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The tariff classification of plastic utensils from China
Issued February 10, 2022 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N324187 (February 10, 2022)
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
The merchandise under consideration is identified as Hefty® Brand EcoSave Cutlery. The plastic eating utensils are white and consist of a fork, spoon, and knife. The items are composed of Polylactic acid (PLA) plastic, a saturated polyester derived from cornstarch that is compostable and biodegradable. The PLA is mixed with a talc mineral filler. The polymer has been transformed into a finished product of a fork, spoon, and knife. There are 24 pieces of utensils packaged together for retail sale, containing 8 forks, 8 spoons, and 8 knives.
CBP rationale
The applicable subheading for the Hefty® Brand EcoSave Cutlery will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.
Full text
N324187 February 10, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Stephanie Sherrod Reynolds Consumer Products LLC 1900 West Field Court Lake Forest, IL 60045 RE: The tariff classification of plastic utensils from China Dear Ms. Sherrod: In your letter dated February 5, 2022, you requested a tariff classification ruling. Photographs and retail packaging were submitted along with your request. The merchandise under consideration is identified as Hefty® Brand EcoSave Cutlery. The plastic eating utensils are white and consist of a fork, spoon, and knife. The items are composed of Polylactic acid (PLA) plastic, a saturated polyester derived from cornstarch that is compostable and biodegradable. The PLA is mixed with a talc mineral filler. The polymer has been transformed into a finished product of a fork, spoon, and knife. There are 24 pieces of utensils packaged together for retail sale, containing 8 forks, 8 spoons, and 8 knives. The applicable subheading for the Hefty® Brand EcoSave Cutlery will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, 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 the World Wide Web at https://hts.usitc.gov/current. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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