NY 865654: The tariff classification of mailing containers from Canada

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   NY 865654

                                 August 26, 1991


CLA-2-39:S:N:N3G:221 865654

CATEGORY:  Classification

TARIFF NO.: 3923.21.0090;  4819.50.4060

Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE:  The tariff classification of mailing containers from Canada

Dear Mr. Baker:

     In your letter dated July 29, 1991, on behalf of Cascades
Sentinel Inc., Canada, you requested a tariff classification
ruling.  

     You have submitted samples of four types of mailing
containers.  The styles identified as "#6 recycle" and "#7
recyle" are mailing envelopes made of recycled paper laminated to
foamed polyethylene sheeting.  The styles identified as "mini
disquette" and "micro disquette" are made of sturdier
paperboard, also laminated to foamed polyethylene sheeting. 
Style #6 recycle measures approximately 13 1/2 inches by 18 1/4
inches.  Style #7 recycle measures approximately 15 1/4 inches by
19 1/2 inches.  Style mini disquette is designed to contain a
5.25 inch diskette, while style micro disquette is designed to
contain a 3.5 inch diskette.  There is a self-adhesive sealing
strip, protected with release paper, on the flap of each mailer. 
Though you have indicated that the thickness of the plastic layer
exceeds that of the paper on all four styles, this was found to
be true only on styles #6 recycle and #7 recycle.  Based on
measurements performed by the New York Customs laboratory, the
thickness of the paperboard layer exceeds the thickness of the
plastic layer on styles mini disquette and micro disquette.
  
     The applicable subheading for styles #6 recycle and #7
recycle mailing envelopes will be 3923.21.0090 Harmonized Tariff
Schedule of the United States (HTS), which provides for articles
for the conveyance or packing of goods, of polymers of ethylene,
other.  The rate of duty will be 3 percent ad valorem.

     The applicable subheading for styles mini disquette and
micro disquette will be 4819.50.4060, HTS, which provides for
other packing containers, of paper or paperboard, other.  The
rate of duty will be 5.3 percent ad valorem.

     Goods classifiable under either subheading 3923.21.0090 or
4819.50.4060, HTS, which have originated in the territory of
Canada, will be entitled to a 2.1 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