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NY H85995




December 7, 2001

CLA-2-48:RR:NC:SP:234 H85995

CATEGORY: CLASSIFICATION

TARIFF NO.: 4821.10.4000; 4823.90.6500

Mr. Mark N. Bravin
Morgan, Lewis & Bockius LLP
1800 M Street, N.W.
Washington, D.C. 20036-5869

RE: The tariff classification of paperboard/foil lids from Canada.

Dear Mr. Bravin:

In your letter dated September 10, 2001, you requested a tariff classification ruling on behalf of Ivex Packaging, Inc. (Lincolnshire, IL). Samples were submitted for our review.

The products in question are small, non-rectangular shapes of coated paperboard, laminated on one side with aluminum foil. Intended for use as lids for food containers, they will be imported either printed or unprinted. Depending on customer requirements, the thickness of the paperboard will range from 0.014 to 0.024 inches, while the foil will in all cases be 0.000275 inches thick.

The sample representing the printed version of the item bears a logo, product information and cooking directions for certain frozen vegetables. The printing appears to have been done by a letterpress process.

We note your suggestion that these products should be classified in subheading 4823.90.10, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper pulp. However, we find this provision to be inapplicable.

The applicable subheading for the printed lids will be 4821.10.4000, HTS, which provides for other (than certain enumerated) printed paper and paperboard labels. The general rate of duty is 1.3%. In 2002, this general rate will be reduced to 0.8%.

The applicable subheading for the plain (unprinted) lids will be 4823.90.6500, HTS, which provides for other (than certain enumerated) coated paper and paperboard, cut to size or shape, and articles of coated paper or paperboard. The general rate of duty is 1.7%. Please note that this HTS number and duty rate are for the year 2001. As of the date of this letter, the 2002 HTS has not been published. As the HTS is subject to modification, especially at the beginning of a new year, we suggest that you check the United States International Trade Commission’s Web site at ‘www.usitc.gov’ to confirm the 2002 HTS number and rate of duty.

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,

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