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NY 857872


NOV 14 1990

CLA-2-48:S:N1:234 857872

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.20.0020

Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of paperboard beverage containers from Canada.

Dear Mr. Nicholls:

In your letter dated October 26, 1990, you requested a tariff classification ruling.

Two samples, half-pint and half-gallon versions of paperboard cartons designed to be filled with milk, juice or the like, were submitted and will be retained for reference. Each is made of a sheet of "polycoated milk carton stock" which has been cut, scored, folded and glued along one edge so as to form a flattened, one-piece container. (The base and top must be closed and sealed during beverage packaging operations.) The exterior surfaces are printed with product information.

The applicable subheading for the paperboard milk/juice containers will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons of non-corrugated paper or paperboard: sanitary food and beverage containers. The rate of duty will be 2.8%.

Goods classifiable under subheading 4819.20.0020, HTS, which have originated in the territory of Canada, will be entitled to a 1.6% 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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