United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1996 NY Rulings > NY 818392 - NY 818469 > NY 818397

Previous Ruling Next Ruling
NY 818397




March 11, 1996

CLA-2-48:RR:NC:GI:234 818397

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500

Mr. Ruben Sandoval
J.O. Alvarez, Inc.
P.O. Box 1434
Laredo, Texas 78042-1434

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of printed paper for packaging, from Mexico; Article 509

Dear Mr. Sandoval:

In your letter dated January 3, 1996, on behalf of your client, Masterpak SA (Monterrey, N.L., Mexico), you requested a ruling on the status of certain printed paper from Mexico under the NAFTA.

A sample identified as "No. 6 Paper" was submitted and will be retained for reference. It is a strip of paper which has been continuously printed, at regular intervals, with a logo and product information corresponding to a certain brand of chocolate candy. Analysis by the New York Customs Laboratory indicates that the strip is 15.00 cm in width and is not coated.

Lines of demarcation printed along the edges of the strip indicate that the paper is intended to be cut into 14 x 15 cm rectangles, each with a logo in the center. For the purposes of this ruling, it is assumed that the papers will ultimately serve as wrappers or containers for the referenced candies.

Your client states that the paper will be manufactured in the United States or Mexico, and that it will be printed and slit in Mexico.

The applicable subheading for the strips or rolls of "No. 6 Paper," imported and used as described above, will be 4823.90.8500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (non-enumerated) paper, cut to size or shape. The general rate of duty will be 4.2%.

The paper, being wholly obtained or produced entirely in the territory of Mexico and/or the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Roger J. Silvestri

Previous Ruling Next Ruling

See also: