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NY 865654


August 26, 1991

CLA-2-39:S:N:N3G:221 865654

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.21.0090; 4819.50.4060

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE: The tariff classification of mailing containers from Canada

Dear Mr. Baker:

In your letter dated July 29, 1991, on behalf of Cascades Sentinel Inc., Canada, you requested a tariff classification ruling.

You have submitted samples of four types of mailing containers. The styles identified as "#6 recycle" and "#7 recyle" are mailing envelopes made of recycled paper laminated to foamed polyethylene sheeting. The styles identified as "mini disquette" and "micro disquette" are made of sturdier paperboard, also laminated to foamed polyethylene sheeting. Style #6 recycle measures approximately 13 1/2 inches by 18 1/4 inches. Style #7 recycle measures approximately 15 1/4 inches by 19 1/2 inches. Style mini disquette is designed to contain a 5.25 inch diskette, while style micro disquette is designed to contain a 3.5 inch diskette. There is a self-adhesive sealing strip, protected with release paper, on the flap of each mailer. Though you have indicated that the thickness of the plastic layer exceeds that of the paper on all four styles, this was found to be true only on styles #6 recycle and #7 recycle. Based on measurements performed by the New York Customs laboratory, the thickness of the paperboard layer exceeds the thickness of the plastic layer on styles mini disquette and micro disquette.

The applicable subheading for styles #6 recycle and #7 recycle mailing envelopes will be 3923.21.0090 Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of polymers of ethylene, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for styles mini disquette and micro disquette will be 4819.50.4060, HTS, which provides for other packing containers, of paper or paperboard, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under either subheading 3923.21.0090 or 4819.50.4060, HTS, which have originated in the territory of Canada, will be entitled to a 2.1 percent ad valorem 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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