The tariff classification of printed paper cups from India

N345418 February 7, 2025 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4823.69.0020 Mr. Ippei Yoshida The Pack America Corporation 108 W 39th St. New York City, NY 10018 RE: The tariff classification of printed paper cups from India Dear Mr. Yoshida: In your letter, dated January 27, 2025, you requested a binding tariff classification ruling for printed paper cups. Product information and photos were submitted for our review. The items under consideration are four beverage cups made from paper composed of wood pulp. Cups 1 and 2 are both made from paper weighing 320 grams per square meter. The cups are 170mm tall with an upper diameter of 95mm and a bottom diameter of 60mm. The cups hold 22 fluid ounces. Both cups are printed. Cup 1 is coated with polyethylene (PE) on the inside and outside of the cup, while Cup 2 is coated with PE only on the outside of the cup. Cups 3 and 4 are printed and both made from paper weighing 350 grams per square meter. The cups are 180mm tall with an upper diameter of 100mm and a bottom diameter of 70mm. The cups hold 32 fluid ounces. Cup 3 is coated with PE on the inside and outside of the cup, while Cup 4 is coated only on the outside of the cup. The applicable subheading for the four paper cups will be 4823.69.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division