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NY 854344


JUL 19 1990

CLA-2-48:S:N1:234 854344

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Ms. Mary Beth Moran
The Buffalo Customhouse Brokerage Co., Inc. Peace Bridge Plaza Warehouse (Suite 211)
Buffalo, New York 14213

RE: The tariff classification of cardboard tubes from Canada.

Dear Ms. Moran:

In your letter dated July 9, 1990, on behalf of Precision Paper Tube Ltd. (Mississauga, Ontario, Canada), you requested a tariff classification ruling.

Descriptive literature and a sample were submitted and will be retained for reference.

The sample is a kraft paperboard tube with a square cross section. It has a diameter of about 2 1/2 cm, a wall thickness of approximately 0.70 mm, and a length of 11 1/2 cm. Although you did not specify whether the tubes will be imported cut to size or in material lengths, we have determined that this factor will not influence their classification.

According to your letter, the tubes will be wound with wire for use as components of electrical transformers. The literature refers to the tubing as "dielectric kraft," and states that it is "made from medium-density, neutral, natural, high-quality electrical grade papers that have been specifically produced for tube winding."

The applicable subheading for the square paperboard tubes will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 5.3%.

Goods classifiable under subheading 4823.90.8500, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) 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.

Sincerely,

Jean F. Maguire
Area Director

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