The tariff classification of biodegradable polylactic acid (PLA) utensils from China

N335598 October 5, 2023 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.10.4000 Ms. Sherlyn Nequinto Redfit Ltd. DC3 Blossom WayHemel Hempstead HP2 4ZBUnited Kingdom RE:  The tariff classification of biodegradable polylactic acid (PLA) utensils from China Dear Ms. Nequinto: In your letter dated September 28, 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 white plastic eating utensils consist of a fork, spoon, and knife.  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. There are 360 pieces of plastic utensils packaged together for retail sale, containing 120 forks, 120 spoons, and 120 knives. 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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