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NY F83967

March 8, 2000

CLA-2-48,99:RR:NC:2:234 F83967


TARIFF NO.: 4819.20.0040, 9903.08.10

Mr. Paul Scotter
Sales Director-Cartons
Field Packaging
Hollingwood Lane, Lidget Green
Bradford BD7 2RQ

RE: The tariff classification of unfinished folding cartons of non-corrugated paper or paperboard, from England or the Netherlands.

Dear Mr. Scotter:

In your letter dated February 11, 2000, you requested a tariff classification ruling for certain folding cartons of non-corrugated paper or paperboard, from England or the Netherlands. This office responded February 17, 2000, with ruling NY F83287, which classified the cartons in HTS subheading 4819.20.0040 and, for products of Great Britain, in HTS subheading 9903.08.10.

At this time, by your letter dated February 17, 2000, you have submitted samples of essentially the same product, in an earlier stage of its manufacture: printed, creased for folding, cut in substantial part, (but not so far as to quite separate from each other or from the sheet of paperboard from which they are made), not glued along one edge, and the “window” of clear plastic not yet inserted. These will be retained for reference.

The samples are more accurately described as a “set of 6 cartons”, loosely attached to each other, than as a “sheet”. You point out that “some of the waste would remain around the cartons so that the sheet did not fall apart”. After importation, the remaining “waste” would be picked away (so that the individual boxes would separate), and the finishing processes of gluing and “windowing” would take place.

We find the samples to be “unfinished boxes” rather than “material of which boxes are to be made”. Under the General Interpretative Rules of the Harmonized Tariff Schedules of the United States (HTS), they will be classified as the complete or finished article.

Accordingly, the applicable subheading for the instant unfinished boxes will be 4819.20.0040, (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 for these articles, the product of the Netherlands, will be 1.1 percent ad valorem.

The applicable subheading for these articles, the product of England, will be 9903.08.10, HTS, which provides for: Articles the product ofthe United Kingdom: Folding cartons, boxes and cases, of non-corrugated paper or paperboard (provided for in subheading 4819.20). The rate of duty will be 100 percent ad valorem.

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.


Robert B. Swierupski

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