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NY 807223

March 8, 1995

CLA-2-48:S:N8:234 807223


TARIFF NO.: 4811.31.2030

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.


Jean F. Maguire

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