CLA-2-48:S:N8:234 807223
Ms. Liz Severe
Samuel Shapiro & Co., Inc.
401 East Pratt Street, Suite 1200
Baltimore, MD 21202-3104
RE: The tariff classification of paper cup stock from Finland.
Dear Ms. Severe:
In your letter dated January 17, 1995, on behalf of
Sweetheart Cup Company, you requested a tariff classification
ruling. In response to our request for additional information,
Mr. Howard Schevitz of your office submitted a follow-up letter
dated February 17, together with a small sample and some
technical data.
The merchandise to be imported is bleached paperboard,
coated with a "Biopol" (TM) resin (a plastics material), intended
to be used for the manufacture of paper cups. In its imported
condition, this paperboard will have the following
specifications:
Weight : 256 or 288 grams per square meter
Thickness: 0.36 mm or 0.43 mm
Form/Size: Rolls/39.5 inches wide
The applicable subheading for the above-described paper cup
stock will be 4811.31.2030, Harmonized Tariff Schedule of the
United States (HTS), which provides for paper and paperboard,
coated, impregnated or covered with plastics (excluding
adhesives): bleached, weighing more than 150 g/m2: 0.3 mm or more
in thickness...base stock for trays, dishes, plates, cups and the
like. The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport