The tariff classification of paper ice cream cups from Italy

NY J81449 March 11, 2003 CLA-2-48: RR: NC: 2:234 J81449 CATEGORY: Classification TARIFF NO.: 4819.50.2000 Mr. Harold Mistler Harold Mistler Customhouse Broker 182-16 149th Road, Suite 212 Jamaica, New York 11413 RE: The tariff classification of paper ice cream cups from Italy Dear Mr. Mistler: In your letter dated November 28, 2002 (received at this office on March 6, 2003), on behalf of your client, Mia Paper Products, Moosic, Pennsylvania, you requested a tariff classification ruling for the referenced merchandise. Two samples and specifications therefore were submitted, which will be retained. One sample is a paper or paperboard cup, coated on all surfaces with polyethylene, designated “Sol Shots”, style PR0006. It measures 3 ¾” in height, and has a diameter across the top of about 2 ¼”, and across the bottom of about 1 ¾”. It is printed on its exterior to indicate that it is intended to contain “Popsicle” brand ice cream. The other sample is an elongated paper or paperboard cup, described as “95 ml cup”, made of polyethylene coated paper, style CL0002. It measures about 7 ½” in height, and has a diameter across the top of about 1 ¾”. It tapers down to a base which is not circular, but flat, having a width of about 1 3/8” at the base. It is printed on its exterior to indicate that it will contain 4 Fl. Oz. (118 mL) of “Minute Maid” brand soft frozen lemonade. The applicable subheading for both articles will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other (than certain named kinds): Sanitary food and beverage containers. The rate of duty will be 0.4 percent ad valorem. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division