CLA-2-96:OT:RR:NC:SP:236

Mr. Surresh Vukkisila
Leafware LLC
2300 Iron Point Road, Apt # 622
Folsom, CA 95630

RE: The tariff classification of bio degradable areca palm leaf tableware

Dear Mr.Vukkisila:

In your letter dated October 20, 2008 you requested a tariff classification ruling.

Your descriptive literature states that the areca palm leaf plates are disposable plates made from fallen areca palm leaves. The areca palm leaves are pressed through heated molds and sterilized to produce eco-friendly bio decomposable table ware products.

The applicable subheading for the bio degradable areca palm leaf tableware will be 9602.00.5080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Other, Other . The rate of duty will be 2.7 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/.

The palm leaf tableware may be subject to the requirements of the Federal Food, Drug and Cosmetic Act, administered by the U.S. Food and Drug Administration. Questions regarding the FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park MD 20740-3835, telephone number (202) 418-3412.

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 Debra Wholey at (646) 733-3034.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division