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NY 867163

SEP 30 1991

CLA-2-48:S:N1:234 867163


TARIFF NO.: 4818.90.0000

Mr. Dale G. Vander Yacht
Border Brokerage Company
P.O. Box B
Blaine, Washington, 98230

RE: The tariff classification of Paper Coasters from Canada.

Dear Mr. Vander Yacht:

In your letter dated Sept. 16, 1991, on behalf of your client, Pacific Paper Products, Ltd, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They are conventional rectangular or oval paper or paperboard coasters, each printed with an advertisement of a particular brand of beer. The coasters are used to protect the surface of a table or bar from spill or condensation of moisture from a glass containing beer or other beverage. They vary slightly in size, one from another, but all are contained within the dimensions: 4 1/4 inches x 4 inches.

The applicable subheading for the coasters will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) sanitary articles of paper or paperboard. The rate of duty will be 3 percent ad valorem.

Goods classifiable under subheading 4818.90.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You advise that the coasters will be sold to breweries in the United States in packages of 100 or 1000, which (packages) will be marked "Printed in Canada". The breweries will then distribute them for ultimate use in retail establishments. You ask if this will be considered legal marking. On the reasonable assumption that the packages will be distributed intact to retail establishments, and that these are to be considered to be the "ultimate purchasers in the United States" for purposes of the marking statute, it is our opinion that such marking of packages, if sufficiently legible and in a conspicuous place, would constitute legal marking.

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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