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NY K84351




April 1, 2004
CLA-2-48:RR:NC:SP:234 K84351

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.40.0040

Mr. Keith Landry
Kuehne & Nagel, Inc.
235 Southfield Parkway
Forest Park, GA 30297

RE: The tariff classification of food packaging (“cone wrappers”), of paper and plastic, from Ireland.

Dear Mr. Landry:

In your letter dated March 16, 2004, you requested a tariff classification ruling on behalf of Georgia Pacific Corporation.

Two samples, both identified as “food service cone wrappers,” were submitted for our examination. Item #1 consists of a small (approximately 5” x 8½”) sheet of coated paperboard, scored and perforated to permit it being bent into a trough-like shape, with a cone-like attachment, made of clear polypropylene plastic film, that splays out above it. Item #2 is the same type of product, but the cone-like object attached to the paperboard is made of white, plastic-coated paper instead of clear plastic film.

You state that these products will be used in the commercial food-service industry for packaging sandwich-style food items. It appears that in each instance, the paperboard will serve as the base of the package, while the attached cone will be mechanically wrapped/sealed to enclose the food placed within it.

Since item #2 is made entirely of paper and paperboard, it is classifiable as an article of such materials. However, item #1 is a composite good made of paperboard and plastic film. Since the paperboard and the plastic appear to be of roughly equal importance in the function of item #1, we will classify the product on the basis of General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS). When the essential character of a composite good cannot clearly be attributed to a single material or component, GRI 3(c) provides for classification under the heading appearing last in numerical order among those that equally merit consideration. In this instance, the heading for certain paper/ paperboard articles appears last.

Accordingly, the applicable subheading for both versions of the “cone wrappers” will be 4819.40.0040, HTS, which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboardother (than certain enumerated) sacks and bags, including cones. The rate of duty will be Free.

This merchandise may be subject to regulations administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). You may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553.

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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