Sra. Susana de Izurieta
Graficsa C. A.
Casilla 10592, Suc. 4
RE: The tariff classification of folding paperboard boxes from
Dear Sra. Izurieta:
In your letter dated August 13, 1991, you requested a tariff
A sample was submitted and will be retained for reference.
It is a paperboard carton designed to be used as a container for
five pounds of frozen seafood. It is made of a single sheet of
coated paperboard which has been cut, scored, perforated and
folded so as to form a flattened, one-piece container. The box,
which is printed with product information concerning frozen
shrimp, is ready to be opened, filled and sealed.
The applicable subheading for the box will be 4819.20.0020,
Harmonized Tariff Schedule of the United States (HTS), which
provides for folding cartons, boxes and cases of non-corrugated
paper or paperboard: sanitary food and beverage containers. The
duty rate will be 2.8%.
Articles classifiable under subheading 4819.20.0020, HTS,
which are products of Ecuador, are entitled to duty free
treatment under the Generalized System of Preferences (GSP) upon
compliance with all applicable regulations.
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
Jean F. Maguire
New York Seaport