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NY 889238




August 24, 1993

CLA-2-48:S:N8:234 889238

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.2000

Ms. Denise Guarino
Tower Group International, Inc.
128 Dearborn Street
Buffalo, New York 14207-3198

RE: The tariff classification of assembled paperboard food serving containers from Canada.

Dear Ms. Guarino:

In your letter dated Aug. 6, 1993, to the District Director, Buffalo, on behalf of your client, Dopaco Canada, Inc., you requested a tariff classification ruling.

Samples were furnished, which will be retained for reference. Irregularly shaped printed and scored flat pieces of paperboard, produced in the U.S., which are essentially unassembled or unfinished "McDonalds" (r) french fried potato serving containers, are sent to Canada, where they are appropriately folded and glued, and re-imported into the U.S.

The middle portion of the flat unassembled container is printed with trademark information, and with the legend: "Made in U.S.A.". This portion becomes the "bottom" surface of the finished article. Your client explains, in a letter dated July 30, 1993, that most of these articles produced by him are fully manufactured in the United States, including the folding and gluing operations. The transaction described above will occur only when there are "capacity problems in our U.S. plants". Your letter requests consideration of the country of origin marking aspect of this transaction, as well as a tariff classification ruling.

The applicable subheading for the completed serving containers described will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Sanitary food beverage containers, of paperboard. The duty rate will be 4.3 percent.

Goods classifiable under subheading 4819.50.2000, 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.

The country of origin marking, "Made in U.S.A", printed on the bottom surface of the imported containers, will be acceptable, provided that the district director is satisfied, by reason of appropriate marking on outer shipping containers, certifications to accompany individual shipments, or otherwise, that the ultimate purchaser in the United States of the imported containers, McDonald's Corporation, is aware that the containers have been folded and glued in Canada. (U.S. Customs Headquarters Rulings Letter 734785, March 17, 1993, noted.)

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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