NY 857872
NOV 14 1990
CLA-2-48:S:N1:234 857872
Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of paperboard beverage containers
from Canada.
Dear Mr. Nicholls:
In your letter dated October 26, 1990, you requested a
tariff classification ruling.
Two samples, half-pint and half-gallon versions of
paperboard cartons designed to be filled with milk, juice or the
like, were submitted and will be retained for reference. Each is
made of a sheet of "polycoated milk carton stock" which has been
cut, scored, folded and glued along one edge so as to form a
flattened, one-piece container. (The base and top must be
closed and sealed during beverage packaging operations.) The
exterior surfaces are printed with product information.
The applicable subheading for the paperboard milk/juice
containers will be 4819.20.0020, Harmonized Tariff Schedule of
the United States (HTS), which provides for folding cartons of
non-corrugated paper or paperboard: sanitary food and beverage
containers. The rate of duty will be 2.8%.
Goods classifiable under subheading 4819.20.0020, HTS, which
have originated in the territory of Canada, will be entitled to a
1.6% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport