The tariff classification of a plastic fork, spoon and knife from China

N072261 September 10, 2009 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Richard T. Musser WLI Customs Service 808 Burlway Road, Suite 8 Burlingame, CA 94010 RE: The tariff classification of a plastic fork, spoon and knife from China Dear Mr. Musser: In your letter dated August 7, 2009, on behalf of Import Food Network LLC, you requested a tariff classification ruling. The submitted samples are identified as Biodegradable Cutlery (Fork, Spoon & Knife). These items are all made of 100% Plastarch material (PSM), which is a biodegradable polymer that is derived primarily from modified corn starch that is mixed with much lesser amounts of cellulose and enzymes. All three samples are white in color. The applicable subheading for the Biodegradable Cutlery (Fork, Spoon, Knife) 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 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