CLA-2-48:OT:RR:NC:N2:234
Mr. David Lee
Greeno Products, LLC
9338 Olive Street
Bellflower, CA 90706
RE: The tariff classification of bagasse disposable tableware and Polylactic Acid (PLA) lined paper cups from China and Taiwan, respectively
Dear Mr. Lee:
In your letter dated January 13, 2009 you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
According to your request the bagasse disposable tableware is made from the fibrous residue remaining after sugarcane stalks are crushed to extract their juice. The tableware is made after the pulp material is dried out. Plates, take out containers, trays and other articles used as tableware are manufactured without plastic or wax linings, and are designed to hold hot or cold food. The binding agent used in the pulp is waterproof and oil-proof and accounts for less than 1% of the total weight of the finished items according to the information submitted in your letter. The representative sample submitted is a molded take out container.
The polylactic acid (PLA) lined paper cups are formed using PLA to coat the inside of cups formed from paper or paperboard. The PLA is a biodegradable, thermoplastic derived from renewable resources such as corn starch or sugarcane. The cups according to the information submitted in your letter can be used to hold hot or cold food or drink.
The applicable subheading for the bagasse take out container will be 4823.70.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, . . . cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp. The rate of duty will be Free.
The applicable subheading for the PLA lined paper cup will be 4823.69.0020, HTSUS, which provides for Other paper, paperboard, . . . cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers. The rate of duty will be Free.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division