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NY R01527

March 18, 2005

CLA-2-: RR: NC: 2:231 R01527


TARIFF NO.: 1005.90.4040

Mr. Troy Crago
Atico International, USA
501 South Andrews Ave.
Ft. Lauderdale, FL 33301

RE: The tariff classification of a popcorn set from China.

Dear Mr.Crago:

In your letter dated February 22, 2005, you requested a tariff classification ruling.

The merchandise in question, designated as “Popcorn Set,” item number W019RA00026, is comprised of a 7-inch tall paperboard box that is packed with a1.0 pound plastic bag of light yellow popcorn (maize) and a 1.0 pound plastic bag of dark colored popcorn. The paperboard box, which has been lightly waxed or otherwise sealed, is designed for use as a container for the popcorn, after is has been popped. Because of its paperboard construction, the container is not expected to retain its usefulness after the two bags of popcorn have been consumed.

The applicable subheading for “Popcorn Set” – W019RA00026 will be 1005.90.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for corn (maize), other, other. The rate of duty will be 0.25 cents per kilogram.

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 Thomas Brady at 646-733-3030.


Robert B. Swierupski

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