CLA-2-39:RR:NC:SP: 221 J87879
TARIFF NO. 3924.10.4000
Mr. Bradford D. Price
Simply Biodegradeable
P.O. 598
Moses Lake, WA 98837
RE: The tariff classification of plastic drinking cups from Taiwan.
Dear Mr. Price:
In your letter dated July 25, 2003, you requested a classification ruling.
You have submitted two samples of clear plastic drinking cups that are made from polylactide resin. The disposable cups without handles are of the type that would be used in and around the home.
The applicable subheading for the disposable plastic drinking cups will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division