Mr. Jesse Singh
Maadho Distributors Inc.
118 N Bedford Road, Suite 100Mount Kisco, NY 10549
RE: The tariff classification of cups, lids, and a fork from China
Dear Mr. Singh:
In your letter dated March 31, 2023, you requested a tariff classification ruling. Photographs of the items were submitted along with your request.
The merchandise under consideration is plastic cups, plastic lids, and a plastic fork. You have indicated that the items will be used in the food service industry, such as restaurants, cafeterias, and food trucks.
Item 1 consists of single-serve disposable condiment cups with lids. The cups and lids are composed of Polylactic acid (PLA) plastic. PLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable. The cup’s capacity is indicated to be 2 fluid ounces each.
Item 2 consists of a white plastic fork. The plastic eating utensil contains 4 tines. The item measures approximately 6.5 inches long. The fork is composed of crystallized Polylactic acid (CPLA) plastic. CPLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable.
The applicable subheading for the plastic condiment cups with lids will be 3923.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Other, Other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic fork will be 3924.10.4000, HTSUS, which provides for Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other. The rate of duty will be 3.4 percent ad valorem.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3923.90.0080, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3923.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 plastic cups and plastic lids, contact National Import Specialist Christina Allen at [email protected]. If you have any questions regarding the plastic fork, contact National Import Specialist Dana L. Giammanco at [email protected].
Steven A. Mack
National Commodity Specialist Division