CLA-2-48:RR:NC:SP:234 C89099
Mr. Malek Jalabi
The Noble Tree Corporation
10100 Baymeadows Road, Suite 1501
Jacksonville, FL 32256
RE: The tariff classification of folding cartons from Saudi Arabia.
Dear Mr. Jalabi:
In your letter dated June 9, 1998, you requested a tariff classification
ruling.
A sample was submitted and will be retained for reference. It is a small
paperboard folding carton presented in flat condition. When set up, it measures
approximately 2 1/4" x 3 1/4" x 1", and can be opened by means of a flap at
either end. The exterior of the carton is printed with product information
concerning a snack-food bar made of dates and almonds.
You indicate that these boxes will be imported empty for use in packaging
a product which you will produce here in the United States.
The applicable subheading for the boxes will be 4819.20.0020, Harmonized
Tariff Schedule of the United States (HTS), which provides for folding cartons,
boxes and cases, of non-corrugated paper or paperboard. The rate of duty will
be 1.7%.
We note that the sample box bears the wording, "Product of Saudi Arabia"
following a U.S. address shown for your company. Under the circumstances you
have outlined, this marking should not appear on the box, since it would tend to
mislead the food bar's ultimate purchaser. That is, the origin information
appearing on the box should pertain to the food product, not its packaging
material. Disposable containers, imported empty to be filled with a domestic
product by a domestic company, need not be individually marked with their own
origin, assuming they are received by said company in shipping cartons which do
indicate such origin.
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 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division