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NY 889829




September 16, 1993

CLA-2-48:S:N8:234 889829

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.20.0020

Mr. Lawrence J. Gordon
Impresora DELTA, S.A.
1823 Twelve Oaks Lane
Neptune Beach, Florida 32266

RE: The tariff classification of paperboard boxes from Costa Rica.

Dear Mr. Gordon:

In your letter dated August 24, 1993, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They are all boxes, of non-corrugated paperboard, for the packaging and retailing of food products, such as breakfast food, frozen meat preparations, chocolate candy, etc. They will be imported flat and folded, ready to assemble and use, without further manufacturing.

The applicable subheading for the folded paperboard containers, as described, will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding boxes, cartons and cases, of non-corrugated paper or paperboard: Sanitary food and beverage containers. The duty rate will be 2.8 percent.

Articles classifiable under subheading 4819.20.0020, HTS, which are products of Costa Rica are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

These products are also eligible for duty free treatment under the terms of the Caribbean Basin Economic Recovery Act, upon equivalent compliance with all applicable regulations. (This Act permits a limited allocation of value of U.S. in-put to be counted toward satisfying the statutory beneficiary country value added requirement.) 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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