The tariff classification of plastic utensils from China
Issued May 9, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.10.4000
Headings: 3924
Product description
A photograph of the items was submitted along with your request. The merchandise under consideration is plastic cutlery. The plastic eating utensils are compostable and are available in the colors of black or white. The 360-piece count contains 120 knives, 120 forks, and 120 spoons. Each knife measures approximately 7.0 inches long, each fork measures approximately 6.5 inches long, and each spoon measures approximately 6.1 inches long. All of the plastic utensils are composed of Polylactic acid (PLA) plastic. PLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable.
CBP rationale
The applicable subheading for the plastic utensils will be 3924.10.4000, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other.
Full text
N332492 May 9, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Aaron Whipps Redfit Ltd. 3 Blossom Way Hemel Hempstead HP2 4ZB United Kingdom RE: The tariff classification of plastic utensils from China Dear Mr. Whipps: In your letter dated April 26, 2023, you requested a tariff classification ruling. A photograph of the items was submitted along with your request. The merchandise under consideration is plastic cutlery. The plastic eating utensils are compostable and are available in the colors of black or white. The 360-piece count contains 120 knives, 120 forks, and 120 spoons. Each knife measures approximately 7.0 inches long, each fork measures approximately 6.5 inches long, and each spoon measures approximately 6.1 inches long. All of the plastic utensils are composed of Polylactic acid (PLA) plastic. PLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable. The applicable subheading for the plastic utensils will be 3924.10.4000, 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a tumbler from China
The tariff classification of a plastic beverage drink dispenser and tumbler sets from China
The tariff classification of a plastic water bottle from China
The tariff classification of a food pan and a beverage server dispenser from China
The tariff classification of a plastic baby bottle, 3-in-1 starter pack, and accessory pack from China
The tariff classification of a plastic water bottle from China
The tariff classification of a plastic drinking vessel from China
The tariff classification of plastic spoons, plastic bowls, plastic cups from China
The tariff classification of air fryer liners from China
The tariff classification of plastic food storage containers from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →