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NY 868233

NOVEMBER 13, 1991

CLA-2-48:S:N1:234 868233


TARIFF NO.: 4819.10.0040; 9403.80.6080

Mr. Steve Baier
11482 River Road
Richmond, B.C., Canada V6X 1Z8

RE: The tariff classification and marking of paperboard boxes and displays from Canada.

Dear Mr. Baier:

In your letter dated October 11, 1991, you requested a tariff classification ruling. Descriptive literature and samples were submitted and will be retained for reference.

Two kinds of corrugated paperboard products manufactured by your firm are at issue: various styles of packing-container type boxes which will be shipped to the United States to be filled with merchandise, and floor-standing "product displays" designed to hold and exhibit goods in retail stores or other commercial establishments. It appears that the boxes will often be of the "folding-carton" variety, and that the displays will consist of a pedestal-like base topped with a bin or a platform having an appended sign. Both types of products may be printed with product information, designs, pictures, logos, etc.

The applicable subheading for the packing boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 2.8%.

Goods classifiable under subheading 4819.10.0040, HTS, which have originated in the territory of Canada, will be entitled to a 1.1% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the floor-standing product displays will be 9403.80.6080, HTS, which provides for other (than certain enumerated) furniture. The rate of duty will be 4%. The Canadian FTA rate for eligible goods will be 1.6%.

You also inquired as to whether the items will have to be individually marked with their country of origin. We consider the packing boxes to be disposable containers ordinarily discarded after their contents have been consumed. Pursuant to 19 CFR 134.24 (c), such containers, when imported by persons or firms who fill or package them with various products which they sell, need not be individually marked. The outside wrappings or master packages containing the boxes must, however, be clearly marked to indicate the country of origin.

Because of their configuration and their suitability for long-term use, the product displays are not, in our view, within the purview of the above-cited regulation. Therefore, they must be individually marked with their country of origin.

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

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