The tariff classification of compostable plastic spoons from China and a compostable plastic lid from Taiwan

N066881 July 30, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3923.50.0000; 3924.10.4000 Ms. Claudia Evans BDG International, Inc. 840 Tollgate Rd. Elgin, Il 60123 RE: The tariff classification of compostable plastic spoons from China and a compostable plastic lid from Taiwan Dear Ms. Evans: In your letter dated June 16, 2009, on behalf of Solo Cup Operating Corp., you requested a tariff classification ruling. The submitted samples are identified as spoons and a lid, all of which are made of polylactic acid (PLA) plastic material that is derived from corn starch. All samples are disposable and compostable. The lid is designed to be used on a carry out cup and has an aperture on one side that is designed to receive the insertion of a straw. Neither the cup nor the straw is included in the importation. The applicable subheading for the lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (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 spoons will be 3924.10.4000, HTSUS, which provides for tableware, kitchenware…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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division