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Updated September 19, 2026

What is the HTS code for compostable plastic cutlery?

HTS code

3924.10.4000

CBP classified compostable plastic cutlery, a set of knives, forks and spoons made of PLA plastic, under HTS 3924.10.4000 in ruling N332492. That line is the Other line for tableware and kitchenware of plastics.

  • Made in China
  • CBP ruling N332492
  • May 9, 2023
  • Current
Today's duty from China

The Product

  • Plastic eating utensils: knives, forks and spoons, sold in a 360-piece count of 120 each.
  • Made of polylactic acid (PLA) plastic, a saturated polyester derived from cornstarch, sugarcane or cassava.
  • The PLA is biodegradable and compostable. The utensils come in black or white.
  • Knives about 7.0 inches long, forks about 6.5 inches, spoons about 6.1 inches.

CBP's Ruling

ItemHTS codeCBP's description of the line
Plastic utensilsHTS 3924.10.4000Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other

Explanation

Heading 3924 names tableware, kitchenware and other household articles of plastics, and CBP placed the cutlery on the Other line for tableware and kitchenware. The knives, forks and spoons are made of PLA plastic, a biodegradable and compostable polyester.

Does this apply to your product?

It likely does if you can answer yes to each of these:

  • Is it eating cutlery, such as knives, forks or spoons?
  • Is it made of plastic, such as compostable PLA?

A no to any of them can mean a different code. A licensed broker can classify your product.

The code today

HTS codeIn today's scheduleWhere it sitsToday's duty
3924.10.4000✓ Still in the scheduleHeading 3924 › Tableware and kitchenwareToday's duty from China 

Checked against today's tariff schedule. The duty calculator opens with the code and country filled in.

Related rulings

N324187 and L87101 put plastic utensils and plastic kitchen utensils on the same line, and N312347 (a plastic cauldron) and N322779 (a plastic dishpan) are on the same line too. F82974 and F82977 cover plastic server utensils.

  • N324187February 10, 2022Plastic utensils from China3924.10.4000
  • N329635December 7, 2022Plastic turntables from China3924.10.3000
  • N330170January 23, 2023Plastic platter from China3924.10.2000, 9817.95.05
  • F82974March 8, 2000Plastic server utensils from China3924.10.5000
  • F82977March 8, 2000Plastic server utensils from China3924.10.5000
  • L87101September 21, 2005Plastic kitchen utensils from China3924.10.4000
  • N312347July 6, 2020Plastic cauldron from China3924.10.4000
  • N322779November 19, 2021Plastic dishpan from China3924.10.4000
Read CBP's full ruling N332492 The letter as CBP published it, on rulings.cbp.gov

Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N332492 in plain English and checked its codes against the letter and today's tariff schedule. A ruling applies only to goods that match its facts; our terms explain the rest. Terms