The tariff classification of plastic containers from Taiwan.

N066878 July 20, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3923.10.0000; 3923.90.0080 Ms. Claudia Evans BDG International, Inc. 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of plastic containers from Taiwan. Dear Ms. Evans: In your letter dated June 1, 2009, on behalf of Solo Cup Operating Corp., you requested a tariff classification ruling. The samples provided with your letter are carry-out containers used to hold food. They are composed of clear polylactic acid (PLA), a biodegradable polymer derived from corn. The first sample is a clamshell style three-compartment lidded tray, measuring approximately 8 inches by 8 ½ inches by 3 inches. The second sample is a lidded round condiment container, measuring approximately 2 ½ inches in diameter by 1 inch in height. The third sample is a lidded drink container, measuring approximately 3 ¾ inches in diameter by 5 ½ inches in height. The fourth sample is a rectangular box with a lid, measuring approximately 4 ½ inches square by 1 ½ inches in height. The fifth sample is a rectangular box with a lid, measuring approximately 4 ½ inches square by 3 inches in height. The applicable subheading for the plastic boxes with lids 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 three-compartment lidded tray, condiment container and drink container 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. 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