The country of origin of certain paperboard boxes, imported from Switzerland

NY E81958 May 14, 1999 CLA-2-48:RR:NC:2:234 E81958 CATEGORY: Origin Mr. David R. Ostheimer Lamb & Lerch Counsellors at Law 233 Broadway New York, N.Y. RE: The country of origin of certain paperboard boxes, imported from Switzerland Dear Mr. Ostheimer: In your letter dated May 11, 1999, you requested a ruling regarding the country of origin of certain folding cartons of paperboard, to be imported into the United States from Switzerland. Samples were provided, of the imported folding cartons and of large printed paperboard sheets from which the imported folding cartons are produced. These will be retained for reference. The cartons to be imported from Switzerland will measure approximately 4 1/2 inches by 2 inches by 1 1/4 inches, and will be used by cosmetic and fragrance companies for the packaging of their products. The paperboard to be used in the production of these folding cartons will originate in Finland or Sweden, and will be shipped into Germany. In Germany the paperboard will be printed on both faces, and will undergo partial hot foil stamping, embossing and coating with a glossy film layer. The printed paperboard sheets measuring approximately 26 inches by 40 inches will then be sent to Switzerland where they will be die cut into individual blanks which will be glued together, thus transforming the paperboard sheets into folding cartons. It is your position that the country of origin of these boxes will be Switzerland, inasmuch as the printed sheets of paperboard from Germany will have undergone a substantial transformation in Switzerland, under the terms of United States v. Gibson-Thomsen Co., 27 CCPA 267, 270 (1940). We agree. The country of origin of imported folding paperboard boxes which have been manufactured as described above, is Switzerland. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.R.F. 177). If you should have any questions concerning this ruling, contact National Import Specialist Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division