CLA-2-48:S:N1:234 867887

Sra. Susana de Izurieta
Gerencia General
Graficsa C. A.
Casilla 10592, Suc. 4
Quito, Ecuador
South America

RE: The tariff classification of folding paperboard boxes from Ecuador.

Dear Sra. Izurieta:

In your letter dated August 13, 1991, you requested a tariff classification ruling.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport