&&Spoontainable is a small spoon for the replacement of single use plastic spoon, generally used to assist in the consumption of various food items, such as ice-cream, gelato, soups and salads. Spoontainable is certified compostable, eco-friendly, and also edible. Spoontainable is available in chocolate and oat flavour.

&&In your request for an Advance Ruling you proposed tariff classification under 9602.00.90.00. This tariff classification number is incorrect.&&&&According to the product literature provided, the goods are made from ground cocoa shells, maize flour, rice flour, maize starch and a few minor other ingredient. It should be noted that cocoa shells are classified under heading 18.02 of the Customs Tariff and are considered edible when prepared accordingly.&&&&Similarly, since all the remaining ingredients used in the making of this product are similarly classifiable under headings of the Customs Tariff where edible goods are classified, none of the ingredients of this product can be considered to be a vegetable carving material. Thus the product can not be classifed in subheading 96.02.&&&&While it has been suggested that the primary function of the goods is to be used as a utensil for food consumption, considerable care has been given to making the goods edible and has been marketed as being 100% edible and vegan.&&&&Consideration was given to heading 19.05 of the Customs Tariff which provides for biscuits and other bakers wares. It was determined however, that the goods did not meet the meaning of biscuit as defined in the relevant explanatory notes and are excluded from classification in this heading.&&&&Heading 21.06 provides for the classification of food preparations not elsewhere specified or included. Since consideration has been given to all other heading of the Customs Tariff and that the goods couldn’t be classified therein, the goods are considered to meet the terms of heading 21.06. At the subheading level, the goods meet the terms of subheading 2106.90 – Other and fall to be classified under tariff classification number 2106.90.99.99.