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 # 1032008, which consists of a silver colored polystyrene fork, which comes from your “Premium Disposable Silverware” collection. The item is sold loose and unwrapped, in bulk case packs of 600 pieces each.
The second and third samples are identified as item # 1012009, which consists of a white polystyrene fork and item # 1054009, which consists of an almond colored polystyrene soup spoon. Both items come from your “Extra Heavy Weight” polystyrene collection and are sold loose and unwrapped, in bulk case packs of 1000 pieces each.
The fourth sample is identified as item # 1058152, which consists of an almond colored plastic teaspoon, which comes from your “Heavy Weight Cornstarch” collection. The item is said to be composed predominantly of polypropylene combined with 27% cornstarch. This item is sold loose and unwrapped, in bulk case packs of 1000 pieces each.
The fifth sample is identified as item # 1035007, which consists of a black plastic knife, which comes from your “Heavy Weight Polypropylene” collection. This item is sold loose and unwrapped, in bulk cases of 1000 pieces each.
The applicable subheading for item numbers 1032008 (fork), 1012009 (fork), 1054009 (soup spoon), 1058152 (teaspoon), and 1035007 (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 all of the above items would qualify for a temporary reduction of duty under HTSUS subheading 9902.11.97, however this office does not agree. Only one of the items meets the prerequisites of this tariff provision by containing over 96 percent by weight of polypropylene.
With regard to the applicable rate of duty, only item number 1035007 (knife), is also provided for in HTSUS heading 9902. HTSUS subheading 9902.11.97, by virtue of legislative action, provides for a temporary reduction in the rate of duty for “Disposable cutlery of plastics, containing by weight over 96 percent of polypropylene, presented without being individually wrapped, grouped, banded, or skewered for ease of loading in a fully enclosed dispensing system (provided for in subheading 3924.10.40)” Only item # 1035007 meets the prerequisites of this tariff provision. Accordingly, only item # 1035007 is entitled to beneficial treatment under HTSUS subheading 9902.11.97. The rate of duty will be Free. This rate only applies to articles entered on or before December 31, 2020.
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