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NY 888780




September 13, 1993

CLA-2-48:S:N8:234 888780

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.60.0040

Mr. Murray Ambrose
Ambrose, Koo & Associates Inc.
21 Penn Drive, Unit 8
Weston, Ontario, CANADA M9L 2A6

RE: The tariff classification of paperboard coasters from Canada.

Dear Mr. Ambrose:

In your letter dated July 26, 1993, on behalf of your subsidiary, Fantastic Coasters Inc., you requested a tariff classification ruling.

The items in question are coasters of a kind placed under a glass of beer or other beverage to protect the surface of a bar or table. Your firm makes these items by placing images on U.S.-made "beer coaster stock" (0.048 inches thick) and "die pressing" out 3 1/2-inch-square pieces. Our laboratory finds that the sample coasters you submitted are printed articles of paperboard.

The applicable subheading for the paperboard coasters will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates and the like, other than certain enumerated items, of paper or paperboard. The rate of duty will be 4.3%.

Goods classifiable under subheading 4823.60.0040, HTS, which have originated in the territory of Canada, will be entitled to a free 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

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