CLA-2-48:OT:RR:NC:2:234

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of sugarcane plates from China

Dear Mr. Crago:

In your letter dated July 23, 2008 you requested a tariff classification ruling. Your original request was submitted on July 7, 2008. On July 15, 2008, we responded with a request for samples of your product. You resubmitted your request with samples in a letter dated July 23, 2008 which was received by this office on August 6, 2008. You submitted samples of four styles of 100% sugarcane plates for our examination which will be returned to you as requested.

The samples are designated as A039NA00501, Plate (7” diameter); A039NA00503, Plate (8” diameter); A039NA00502, Plate (10” diameter); and A039NA00509, Oval Plate, (9 1/8” length x 6 1/2” width). The items are designed for household use. Your ruling request includes an information sheet that describes the manufacturing process, in brief, as follows:

Solid sugarcane material is heated into a paste The sugarcane paste is filtered and dried into chips (similar to wood chips) Sugarcane chips are placed into a pressure machine After a high-heat and pressure process, the sugarcane chip will become a plate or bowl, depending on the specified mold

The applicable subheading for the sugarcane plates will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for molded or pressed articles of paper pulp. The rate of duty will be free.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division