CLA-2-39:OT:RR:NC:N4:422
Mr. Robert A. Berk
Berk Enterprises, Inc.
1554 Thomas Rd. SE
Warren, OH 44484
RE: The tariff classification of plastic cutlery from China.
Dear Mr. Berk:
In your letter dated February 12, 2019, you requested a tariff classification ruling.
You submitted five samples of plastic cutlery. The first sample is identified as item # 1112006, which consists of a black polypropylene fork, and comes from your “Extra Heavy Weight Polypropylene Individually Wrapped” collection. The item is sold individually wrapped in clear polypropylene film, loose in bulk case packs of 1000 pieces each.
The second and third samples are identified as item # 1101000, which consists of a white polypropylene knife and item # 1103000, which consists of a white polypropylene teaspoon. Both items come from your “Medium Weight Polypropylene Individually Wrapped” collection and are sold individually wrapped in clear polypropylene film, loose in bulk case packs of 1000 pieces each.
The fourth sample is identified as item # 1115000, which consists of a black polypropylene spork, and comes from your “Medium Weight Polypropylene Individually Wrapped” collection. This item is sold individually wrapped in clear polypropylene film, loose in bulk case packs of 1000 pieces each.
The fifth sample is identified as item # 1128000, which consists of an almond colored plastic knife, and comes from your “Medium Weight Cornstarch Individually Wrapped” collection. The item is said to be composed predominantly of polypropylene combined with 27% cornstarch. This item is sold individually wrapped, loose in bulk cases of 1000 pieces each.
The applicable subheading for item numbers 1112006 (fork), 1101000 (knife), 1103000 (teaspoon), 1115000 (spork), and 1128000 (knife) will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “tableware, kitchenware…of plastics: tableware and kitchenware: other.” The rate of duty will be 3.4 percent ad valorem.
You had previously proposed that the above items would qualify for a temporary reduction in the rate of duty under HTSUS subheading 9902.11.95 as “Cutlery of plastics, each piece individually wrapped in polypropylene film, presented with such wrapped cutlery joined together by skewers for ease of loading in a fully enclosed dispensing system (provided for in subheading 3924.10.40)” but this office does not agree. None of the submitted items meet the prerequisites for this tariff provision of being joined together by skewers.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division