Mr. David E. Goldstone
Daruth Agency Ltd.
35 Wynford Hts. Cres., Apt. 1105
Don Mills, Ontario M3C 1K9
RE: The tariff classification of display boxes (paperboard
folding cartons) from Canada.
Dear Mr. Goldstone:
In your letters dated April 20 and May 19, 1992, you
requested a tariff classification ruling.
A sample was submitted and will be retained for reference.
It is a small paperboard carton designed to be used as a retail
display box for "Visionaire" lens-cleaning cloths. It is made of
a single sheet of non-corrugated paperboard which has been cut,
scored, perforated, glued and folded so as to form a flattened,
one-piece container. The box, which is printed with product
information, measures about 9 x 13 x 10 1/2 (h) centi- meters
when set up. The hinged, flap-type lid is configured so that it
can be folded back to form an upright display sign, leaving the
top of the container open for customer access to its contents.
The applicable subheading for the "Visionaire Special
Display Box" will be 4819.20.0040, Harmonized Tariff Schedule of
the United States (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 will be
Goods classifiable under subheading 4819.20.0040, HTS, which
have originated in the territory of Canada, will be entitled to a
0.5% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
The boxes will be required to be marked with their country
of origin. The words, "Made in Canada," will be sufficient for
this purpose if placed on the bottom (exterior surface) of the
cartons. If placed elsewhere, the marking should read, "Box Made
in Canada," to avoid possible consumer confusion as to the origin
of the items being displayed.
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