CLA-2-48:S:N1:234 868233
Mr. Steve Baier
Boxmaster
11482 River Road
Richmond, B.C., Canada V6X 1Z8
RE: The tariff classification and marking of paperboard boxes
and displays from Canada.
Dear Mr. Baier:
In your letter dated October 11, 1991, you requested a
tariff classification ruling. Descriptive literature and samples
were submitted and will be retained for reference.
Two kinds of corrugated paperboard products manufactured by
your firm are at issue: various styles of packing-container type
boxes which will be shipped to the United States to be filled
with merchandise, and floor-standing "product displays" designed
to hold and exhibit goods in retail stores or other commercial
establishments. It appears that the boxes will often be of the
"folding-carton" variety, and that the displays will consist of a
pedestal-like base topped with a bin or a platform having an
appended sign. Both types of products may be printed with
product information, designs, pictures, logos, etc.
The applicable subheading for the packing boxes will be
4819.10.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for cartons, boxes and cases, of corrugated
paper or paperboard. The rate of duty will be 2.8%.
Goods classifiable under subheading 4819.10.0040, HTS, which
have originated in the territory of Canada, will be entitled to a
1.1% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The applicable subheading for the floor-standing product
displays will be 9403.80.6080, HTS, which provides for other
(than certain enumerated) furniture. The rate of duty will be
4%. The Canadian FTA rate for eligible goods will be 1.6%.
You also inquired as to whether the items will have to be
individually marked with their country of origin. We consider
the packing boxes to be disposable containers ordinarily
discarded after their contents have been consumed. Pursuant to
19 CFR 134.24 (c), such containers, when imported by persons or
firms who fill or package them with various products which they
sell, need not be individually marked. The outside wrappings or
master packages containing the boxes must, however, be clearly
marked to indicate the country of origin.
Because of their configuration and their suitability for
long-term use, the product displays are not, in our view, within
the purview of the above-cited regulation. Therefore, they must
be individually marked with their country of origin.
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