The tariff classification of plastic utensils from China

N332492 May 9, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Mr. Aaron Whipps Redfit Ltd. 3 Blossom WayHemel Hempstead HP2 4ZBUnited Kingdom RE: The tariff classification of plastic utensils from China Dear Mr. Whipps: In your letter dated April 26, 2023, you requested a tariff classification ruling.  A photograph of the items was submitted along with your request. The merchandise under consideration is plastic cutlery.  The plastic eating utensils are compostable and are available in the colors of black or white.  The 360-piece count contains 120 knives, 120 forks, and 120 spoons.  Each knife measures approximately 7.0 inches long, each fork measures approximately 6.5 inches long, and each spoon measures approximately 6.1 inches long. All of the plastic utensils are composed of Polylactic acid (PLA) plastic.  PLA is a saturated polyester derived from cornstarch, sugarcane, or cassava, which is biodegradable and compostable. The applicable subheading for the plastic 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division