The Product
- White plastic eating utensils: a fork, a spoon and a knife.
- All made of polylactic acid (PLA) plastic, a saturated polyester derived from cornstarch, sugarcane or cassava.
- PLA is biodegradable and compostable.
- Packaged 360 pieces together for retail sale: 120 forks, 120 spoons and 120 knives.
CBP's Ruling
| Item | HTS code | CBP's description of the line |
|---|---|---|
| Plastic utensils | HTS 3924.10.4000 | Tableware, 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. CBP placed the cutlery on the line for other tableware and kitchenware of plastics; the forks, spoons and knives are made of PLA plastic, a saturated polyester derived from cornstarch, sugarcane or cassava.
Does this apply to your product?
It likely does if you can answer yes to each of these:
- Is it cutlery for eating, such as forks, spoons or knives?
- Is it made of plastic, such as polylactic acid (PLA)?
A no to any of them can mean a different code. A licensed broker can classify your product.
The code today
| HTS code | In today's schedule | Where it sits | Today's duty |
|---|---|---|---|
| 3924.10.4000 | ✓ Still in the schedule | Heading 3924 › Tableware and kitchenware | Today'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 N332492 cover plastic utensils on the same line, and L88171 and N006924 cover biodegradable utensils on the same line. I84840 covers biodegradable dishware and utensils.
- N324187February 10, 2022Plastic utensils from China3924.10.4000
- N332492May 9, 2023Plastic utensils from China3924.10.4000
- L88171October 31, 2005Biodegradable utensils from China3924.10.4000
- N006924March 2, 2007Biodegradable utensils from China3924.10.4000
- N296207May 2, 2018Kitchen Utensils and Textile Articles from China3924.10.4000, 4419.19.1000, 6302.91.0050, 6304.92.0000, 8205.51.3030
- N355970December 8, 2025Tumbler from China3924.10.4000
- I84840August 30, 2002Biodegradable dishware and utensils from China3924.10.2000, 3924.10.4000
- N323704January 26, 2022Cutting boards from China3924.10.4000
Borderless, a licensed U.S. customs brokerage, summarized CBP ruling N335598 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