CLA-2-96:RR:NC:SP:236 J89511

Mr. Michal Sulkowski
Sulzian LLC
P.O. Box 1399
New York, NY 10028

RE: The tariff classification of Wheat Bran Plate (Molded Articles) from Poland

Dear Mr. Sulkowski:

In your letter dated September 24, 2003, you requested a tariff classification ruling.

The sample submitted, Wheat Bran Plate, is a disposable plate made of 100 percent compressed wheat bran. The wheat bran plates are manufactured in Poland. The plate is prepared by cleaning, then molding and drying the wheat bran. It is used for serving food.

The applicable subheading for the Wheat Bran Plate will be 9602.00.5000, Harmonized Tariff Schedule of the United States, which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other. The rate of duty will be 2.7 percent ad valorem.

The importation of the Wheat Bran Plate may be subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412.

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 Harvey Kuperstein at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division