Base
8622331991-04-18New YorkClassification

The tariff classification of folding cartons from Canada.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-28 · Updates monthly

Summary

The tariff classification of folding cartons from Canada.

Ruling Text

NY 862233 APR 18 1991 CLA-2-48:S:N1:234 862233 CATEGORY: Classification TARIFF NO.: 4819.20.0020 Mr. Jesse Yachouh McCain Ellio's Foods, Inc. 11 Gregg Street Lodi, New Jersey 07644 RE: The tariff classification of folding cartons from Canada. Dear Mr. Yachouh: In your letter dated March 8, 1991, you requested a tariff classification ruling. A sample was submitted, which is a paperboard folding carton, glued along one edge, imported flat, printed on all faces with information about and pictures of frozen pizza, which you manufacture in the United States and pack into the carton for sale for consumption. Among the printed information is the mark, "Printed in Canada", about which you inquire whether it is required to be on the box. The applicable subheading for the paperboard box, as described, will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons... of non-corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem. The mark, "Printed in Canada", need not be on the individual carton; the outermost carton or container in which the individual cartons reach your firm must, however, be marked, " Made in.." or "Product of .." Canada. Goods classifiable under subheading 4819.20.0020, HTS, which have originated in the territory of Canada, will be entitled to a 1.1 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 New York Seaport