HQ 087389: Merger; Applicability of NY 827571 to Merging Company

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.

                          HQ 087389

                      September 19, 1990


CLA-2  CO:R:C:G  087389  JS

CATEGORY:  Classification

TARIFF NO.:  4804.39.6040; 4802.52.1000; 4802.52.9000;
4823.59.4040

Grant Nicholls
Canadian Pacific Forest
   Products Limited
1 Nicholas Street
Suite 528
Ottawa, Ontario
K1N 7B7

RE:  Merger; Applicability of NY 827571 to Merging Company

Dear Mr. Nicholls:

     This is in reference to your letter of May 28, 1990,
inquiring as to whether a binding ruling issued to Great Lakes
Forest Products Limited ("Great Lakes") of Thunder Bay, Ontario,
is applicable to the merging company, Canadian Pacific Forest
Products Limited ("Canadian") of Ottawa, Ontario.

     You state that Great Lakes was owned and operated by
Canadian prior to the merger in 1988.  Under these circumstances,
the issuance of a new ruling is not required.  Therefore, NY
827571 (February 16, 1988) is applicable to and binding on
Canadian, provided the merchandise to be imported is identical to
the goods which were the subject of NY 827571.

     Please attach a copy of this letter to the ruling issued to
Great Lakes, so that all U.S. Customs ports and points of entry
may be duly notified.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Operations Division