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NY E87337




September 20, 1999

CLA-2-48:RR:NC:2:234: E87337

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.20.0040, 4823.90.6500, 4823.90.8500

Mr. Marc A. Giannini
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, N.Y. 14305-1386

RE: The tariff classification of boxes and box parts from Canada

Dear Mr. Giannini:

In your letter dated September 10, 1999, addressed to our Buffalo, New York, office, on behalf of your client, Beresford Box Company, Inc., Waterloo, Ontario, Canada, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference.

Sample # 1 is a folding carton of noncorrugated paper or paperboard, white in color, and printed in green, yellow and black. It is dedicated to hold or contain 60 single dose pouches of a powdered drug formulation called “Cholestyramine”. In folded, flat, condition, it measures about 13” in the long dimension, and 5 ½” in width, at its widest point.

It sets up without the use of any adhesive or fastening material, into a box measuring 7 ¼” x 5 ¾”, and 3 ¾” in height. It is identified as “Spec.#14040-2”.

The applicable subheading for sample # 1 will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of noncorrugated paper or paperboard: Other (than Sanitary food and beverage containers). The General rate of duty will be 1.4 percent ad valorem. (Such boxes the product of certain European countries are presently the subject of different tariff treatment.)

Sample # 2, which has been identified as “Spec.#16175”, is a folding box lid made of paperboard which appears to be coated on its outer surface. It measures 16” in length and 9 ¾” in width. When set up (without the use of adhesives or fastening material) it is 2 ¼” high. The printing, which is entirely on the outer surface, identifies it as being the lid of a box designed to contain 25 Legal Size “Oxford” brand hanging folders.

When imported “by themselves, and not with their other halves”, the applicable subheading for sample # 2 will be 4823.90.6500, HTS, which provides for: Other (than certain specified articles of coated paper or paperboard). The General rate of duty will be 2.8 percent ad valorem.

(When imported “with their other halves”, the complete unassembled box will classify in 4819.20.0040, as Sample #1, above, provided the “other half” is similarly constructed.)

Sample # 3, which has been identified as “Spec.#8230-1”, is a folding box bottom, constructed approximately the same as sample # 2, of uncoated and unprinted paperboard. It is about 12” long and 9 ¾” wide. When set up, it is 2 3/8” high.

When imported “by themselves, and not with their other halves”, the applicable subheading for sample # 3 will be 4823.90.8500, HTS, which provides for: Other (than certain specified articles of uncoated paper or paperboard). The General rate of duty will be 2.6 percent ad valorem.

(When imported “with their other halves”, the complete unassembled box will classify in 4819.20.0040, as Sample #1, above, provided the “other half” is similarly constructed.)

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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