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HQ 087389

September 19, 1990

CLA-2 CO:R:C:G 087389 JS


TARIFF NO.: 4804.39.6040; 4802.52.1000; 4802.52.9000; 4823.59.4040

Grant Nicholls
Canadian Pacific Forest
Products Limited
1 Nicholas Street
Suite 528
Ottawa, Ontario
K1N 7B7

RE: Merger; Applicability of NY 827571 to Merging Company

Dear Mr. Nicholls:

This is in reference to your letter of May 28, 1990, inquiring as to whether a binding ruling issued to Great Lakes Forest Products Limited ("Great Lakes") of Thunder Bay, Ontario, is applicable to the merging company, Canadian Pacific Forest Products Limited ("Canadian") of Ottawa, Ontario.

You state that Great Lakes was owned and operated by Canadian prior to the merger in 1988. Under these circumstances, the issuance of a new ruling is not required. Therefore, NY 827571 (February 16, 1988) is applicable to and binding on Canadian, provided the merchandise to be imported is identical to the goods which were the subject of NY 827571.

Please attach a copy of this letter to the ruling issued to Great Lakes, so that all U.S. Customs ports and points of entry may be duly notified.


John Durant, Director
Commercial Operations Division

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