CLA-2-39:OT:RR:NC:SP:221

Mr. Steve Kim
Greenzone Worldwide Incorporated
P.O. Box 1216
Huntington Beach, CA 92647

RE: The tariff classification of plastic drinking straws from Korea and China.

Dear Mr. Kim:

In your letter dated February 9, 2009, you requested a tariff classification ruling.

Sample drinking straws were provided with your letter. The straws are cylindrical and approximately 8 ΒΌ inches in length. They are composed of PLA (polylactic) plastic, a saturated polyester derived from corn starch that is compostable and biodegradable.

The applicable subheading for the straws will be 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics, other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 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 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division