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NY 851675

APR 23 1990

CLA-2-48:S:N1:234 851675


TARIFF NO.: 4823.90.8500

Ms. Dody Trombley
F.W. Myers & Co., Inc.
P.O. Box 188
Champlain, New York 12919

RE: The tariff classification of "Tan Peak Fiberboard" from Canada.

Dear Ms. Trombley:

In your letter dated April 16, 1990, on behalf of your client, P.N. Farrar Enterprises Inc. (Chambly, P.Q., Canada), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a flat piece of paperboard, about 1.4 mm thick, cut to the size and shape of a visor for a baseball cap. Your client indicates that the formulation (presumably expressed in terms of the source materials for the pulp used in making this board) is as follows: 81% recycled used kraft corrugated boxes, 17.5% chrome leather scrap trimmings, and 1.5% rosin sizing. It is said that "no coating or any treatment is applied to the product."

With regard to intended use, your client states that the items, which are known as "fiberboard peaks," will be "inserted between two layers of fabric and then attached to a cap of golf or baseball design, or used for a general cap design."

The applicable subheading for the "Tan Peak Fiberboard" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) paperboard, cut to size or shape. The rate of duty will be 5.3%.

Goods classifiable under subheading 4823.90.8500, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent 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.


Jean F. Maguire
Area Director

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