The tariff classification of a plastic biodegradable bowl with a lid from Thailand

N023708 March 18, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of a plastic biodegradable bowl with a lid from Thailand Dear Ms. Ford: In your letter dated February 15, 2008 you requested a tariff classification ruling. The submitted sample is identified as a disposable biodegradable bowl and lid. The underside of the lid is marked with the style# SC15-7. The composition of this item is as follows: 80% tapioca starch, 8% hydroxyethyl cellulose, 7% polyvinyl alcohol (PVA) plastic material, 3% glycerol and 2% sodium stearate. It is designed to be used as a disposable food storage container from which a mother can feed her baby when she is on the go. This item is intended to be discarded after one use. As you requested, the sample will be returned to you. The applicable subheading for the biodegradable bowl and lid 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 duty rate 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 World Wide Web at http://www.usitc.gov/tata/hts/. Articles classifiable under subheading 3924.10.4000, HTSUS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". The submitted sample is not marked with its country of origin. Section 134.11 of the Customs regulations (19 C.F.R. 134.11) states: “Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of the article, at the time of importation into the Customs territory of the United States.” 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division