CLA-2-48:S:N8:234 889829
Mr. Lawrence J. Gordon
Impresora DELTA, S.A.
1823 Twelve Oaks Lane
Neptune Beach, Florida 32266
RE: The tariff classification of paperboard boxes from Costa Rica.
Dear Mr. Gordon:
In your letter dated August 24, 1993, you requested a tariff
classification ruling.
Samples were submitted, which will be retained for reference.
They are all boxes, of non-corrugated paperboard, for the packaging
and retailing of food products, such as breakfast food, frozen meat
preparations, chocolate candy, etc. They will be imported flat and
folded, ready to assemble and use, without further manufacturing.
The applicable subheading for the folded paperboard
containers, as described, will be 4819.20.0020, Harmonized Tariff
Schedule of the United States (HTS), which provides for: Folding
boxes, cartons and cases, of non-corrugated paper or paperboard:
Sanitary food and beverage containers. The duty rate will be 2.8
percent.
Articles classifiable under subheading 4819.20.0020, HTS,
which are products of Costa Rica are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
These products are also eligible for duty free treatment under
the terms of the Caribbean Basin Economic Recovery Act, upon
equivalent compliance with all applicable regulations. (This Act
permits a limited allocation of value of U.S. in-put to be counted
toward satisfying the statutory beneficiary country value added
requirement.) 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