CLA-2-39:RR:NC:N2:221 L88171
Mr. Louis Mauna
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of biodegradable utensils from China
Dear Mr. Mauna:
In your letter dated October 11, 2005, on behalf of Clear Creek Compostibles Company, you requested a tariff classification ruling.
The samples submitted with your request are disposable utensils that will be marketed as “environmentally friendly tableware” and sold to the food service industry. The utensils are made of biodegradable polymers derived from cornstarch with polylactic acids. The utensils are designed to decompose in compost within 75 days.
The applicable subheading for the biodegradable utensils will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.
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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division