The tariff classification of compostable food service items from Hong Kong

N044326 November 26, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3923.50.0000; 3923.90.0080; 3924.10.2000; 3924.10.4000 Ms. Pam Brown Future Forwarding 5356 Georgia Highway 85, Suite 400 Forest Park, GA 30297 RE: The tariff classification of compostable food service items from Hong Kong Dear Ms. Brown: In your letter dated October 23, 2008, on behalf of Bioselect, Inc., you requested a tariff classification ruling. Samples were included with your request. All are disposable food service items made from polymers derived from corn (polylactic acid). The articles are said to be compostable. The products include clamshell deli containers, lidded deli containers and lidded sauce cups used to package food items. The products also include compartmented plates, non- compartmented plates, cereal bowls, utensils, tumblers and lids. The applicable subheading for the clamshell deli containers and rectangular lidded deli containers will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem. The applicable subheading for the round deli containers and lidded sauce cups will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics…other. The rate of duty will be 3 percent ad valorem. The applicable subheading for the lids will be 3923.50.0000, HTSUS, which provides for stoppers, lids, caps and other closures, of plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the plates, whether or not compartmented, and for the cereal bowls will be 3924.10.2000, HTSUS, which provides for tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowls, sugar bowls, creamers, gravy boats, serving dishes and platters. The rate of duty will be 6.5 percent ad valorem. The applicable subheading for the tumblers and utensils 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 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