CLA-2-48:S:N8:234 889238
Ms. Denise Guarino
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198
RE: The tariff classification of assembled paperboard food serving
containers from Canada.
Dear Ms. Guarino:
In your letter dated Aug. 6, 1993, to the District Director,
Buffalo, on behalf of your client, Dopaco Canada, Inc., you
requested a tariff classification ruling.
Samples were furnished, which will be retained for reference.
Irregularly shaped printed and scored flat pieces of paperboard,
produced in the U.S., which are essentially unassembled or
unfinished "McDonalds" (r) french fried potato serving containers,
are sent to Canada, where they are appropriately folded and glued,
and re-imported into the U.S.
The middle portion of the flat unassembled container is
printed with trademark information, and with the legend: "Made in
U.S.A.". This portion becomes the "bottom" surface of the finished
article. Your client explains, in a letter dated July 30, 1993,
that most of these articles produced by him are fully manufactured
in the United States, including the folding and gluing operations.
The transaction described above will occur only when there are
"capacity problems in our U.S. plants".
Your letter requests consideration of the country of origin
marking aspect of this transaction, as well as a tariff
classification ruling.
The applicable subheading for the completed serving containers
described will be 4819.50.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Other (than certain
enumerated) Sanitary food beverage containers, of paperboard. The
duty rate will be 4.3 percent.
Goods classifiable under subheading 4819.50.2000, HTS, which
have originated in the territory of Canada, will be entitled to a
Free rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The country of origin marking, "Made in U.S.A", printed on the
bottom surface of the imported containers, will be acceptable,
provided that the district director is satisfied, by reason of
appropriate marking on outer shipping containers, certifications to
accompany individual shipments, or otherwise, that the ultimate
purchaser in the United States of the imported containers,
McDonald's Corporation, is aware that the containers have been
folded and glued in Canada. (U.S. Customs Headquarters Rulings
Letter 734785, March 17, 1993, noted.)
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