NY 867163
SEP 30 1991
CLA-2-48:S:N1:234 867163
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport