10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The country of origin of certain paperboard boxes, imported from Switzerland
Issued May 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E81958 (May 14, 1999)
Tariff classification
Product description
The country of origin of certain paperboard boxes, imported from Switzerland
CBP rationale
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.
Full text
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
More rulings on the same tariff codes
RE: The country of origin of helical coil springs
RE: Ruling Request; U.S. International Trade Commission; Limited Exclusion Order; Investigation No. 337-TA-1392; Certain Oil Vaporizing Devices, Components Thereof, and Products Containing the Same
RE: Kitchen and household cleaning and maintenance products imported under consignment; Valuation under 19 U.S.C. § 1401a; Computed Value
RE: The classification, country of origin, marking, and eligibility of the United States-Mexico-Canada Trade Agreement (USMCA) of a high security type bolt seal.
RE: The country of origin and marking of flavored pitted date snacks
RE: The country of origin of a rebuilt 22RE engine used in a Toyota Pickup
RE: The country of origin of brake hubs
RE: The country of origin of “Cooked Sticky Rice”
RE: The country of origin of fiber optic cables
RE: Internal Advice Request; Country of Origin of Tuna Imported from the Republic of the Marshall Islands
Follow E81958
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.