CLA-2-96:S:N:N7:236 892878

Mr. Nathan Wrightsman
P.O. Box 744
Nederland, CO 80466

RE: The tariff classification of Sal Leaf Plate (Molded Articles) from India.

Dear Mr. Wrightsman:

In your letter dated November 23, 1993, you requested a tariff classification ruling.

The prospective import, Sal Leaf Plates, are disposable plates made out of the Sal Leaf. The Sal Leaf tree is organically grown in India. The plate (leaf) is prepared by cleaning, then molded and dried. It is used for serving food.

The applicable subheading for the Sal Leaf Plate will be 9602.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other molded articles. The duty rate will be 3.7 percent ad vlaorem.

Articles classifiable under subheading 9602.00.5000, HTS, which are products of India, are entitled to duty free treatment under Generalized System of Perference (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport