CLA-2-48:OT:RR:NC:2:234
Ms. Patricia Robbins
Applicator International
235 Big Ridge Drive
East Stroudsburg, PA 18301-9379
RE: The tariff classification of paper cups from
Dear Ms. Robbins:
In your letter dated May 30, 2012, you requested a tariff classification ruling.
The ruling was requested on two paper cups. You submitted samples of the product for our examination. The cups are cone-shaped, coated white paper which is folded and glued to itself on one side. It measures approximately 4½ inches in length and 3¼ inches in diameter. The bottom of the paper cup has a hole in it. You state in your letter that the hole is used as an opening to allow fluid to be poured from the cup into another container which will hold the fluid. The sole purpose of the cup is to pour a liquid through it after which the paper cup is then discarded.
The applicable subheading for the cone shaped paper cup will be 4823.69.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, . . . cellulose wadding or webs of cellulose fibers: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and round nested food containers. The rate of duty will be free.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division