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NY M85740

August 18, 2006

CLA-2-76:RR:NC:N1:113 M85740


TARIFF NO.: 7615.19.7035

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of foil baking cups from China

Dear Mr. Stinson:

In your letter dated August 3 2006, you requested a tariff classification ruling.

The sample you submitted is a package of 32 foil baking cups (item number FC0001). The cups are composed of an aluminum foil exterior with an interior lining of greaseproof paper. The aluminum predominates by weight and value. With pleated sides and a flat bottom, the cups will be used to bake cupcakes and muffins. Each cup is approximately 3 inches in diameter. You suggest classification under 7615.19.1015, HTSUS, which provides for aluminum cooking and kitchen ware, enameled or glazed or containing nonstick interior finishes, cast, bakeware (cookware not suitable for stove top use). However the paper-lined foil cups are not cast, enameled or glazed, nor do they contain a nonstick interior finish.

The applicable subheading for the baking cups will be 7615.19.7035, Harmonized Tariff Schedule of the United States (HTSUS), which provides for table, kitchen or other household articles and parts thereof, of aluminumother, cooking and kitchen ware, not enameled or glazed and not containing nonstick interior finishes, other, cookware, bakeware (cookware not suitable for stove top use). The rate of duty will be 3.1 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 James Smyth at 646-733-3018.


Robert B. Swierupski

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