United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 NY Rulings > NY 0874893 - NY 0875107 > NY 0874961

Previous Ruling Next Ruling

NY 874961

June 5, 1992

CLA-2-48:S:N1:234 874961


TARIFF NO.: 4819.20.0040

Mr. David E. Goldstone
Daruth Agency Ltd.
35 Wynford Hts. Cres., Apt. 1105
Don Mills, Ontario M3C 1K9

RE: The tariff classification of display boxes (paperboard folding cartons) from Canada.

Dear Mr. Goldstone:

In your letters dated April 20 and May 19, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a small paperboard carton designed to be used as a retail display box for "Visionaire" lens-cleaning cloths. It is made of a single sheet of non-corrugated paperboard which has been cut, scored, perforated, glued and folded so as to form a flattened, one-piece container. The box, which is printed with product information, measures about 9 x 13 x 10 1/2 (h) centi- meters when set up. The hinged, flap-type lid is configured so that it can be folded back to form an upright display sign, leaving the top of the container open for customer access to its contents.

The applicable subheading for the "Visionaire Special Display Box" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be 2.8 %.

Goods classifiable under subheading 4819.20.0040, HTS, which have originated in the territory of Canada, will be entitled to a 0.5% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The boxes will be required to be marked with their country of origin. The words, "Made in Canada," will be sufficient for this purpose if placed on the bottom (exterior surface) of the cartons. If placed elsewhere, the marking should read, "Box Made in Canada," to avoid possible consumer confusion as to the origin of the items being displayed.

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

Previous Ruling Next Ruling

See also: