CLA-2 CO:R:C:T 950109 KWM
Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Canada K1N 7B7
RE: Grade 220 Unbleached Kraft Wrapper; Grade 738 Bleached
Kraft Plate Stock; Kraft paper and Kraftliner.
Dear Mr. Nicholls:
This is response to your letter dated July 2, 1991,
regarding the tariff classification for merchandise described
as unbleached kraft wrapper and bleached kraft plate stock.
FACTS:
Your company will be importing paper/boards produced at a
mill located in La Tuque, Quebec. Two types of paper/boards
were described in your letter as follows:
Grade 220 (229 g/m2) Unbleached Kraft Wrapper is
uncoated, with a bursting strength > 393 kPa or its
extrapolated equivalent, not less than 80% by weight
of total fibre content obtained by chemical sulphate
process. Previous shipments entered the U.S. under
Harmonized Classification 4804.51.00008.
Grade 738 (163 g/m2) Bleached Kraft Plate Stock is
uncoated, with a bursting strength > 393 kPa or its
extrapolated equivalent, not less than 95% by weight
of total fibre content obtained by chemical sulphate
process. Previous shipments entered the U.S. under
Harmonized Classification 4804.42.00304.
Specification sheets and samples of the products were included
with your request. Lastly, you state that the merchandise
will be imported in roll widths exceeding 15 cm.
ISSUE:
Is the unbleached kraft wrapper classified as other kraft
paperboard in subheading 4801.51.0000, Harmonized Tariff
Schedule of the United States, or is it more properly
described as unbleached kraftliner of subheading 4804.11?
Is the bleached kraft plate stock classified as other
kraft paperboard in subheading 4804.42.0030, Harmonized Tariff
Schedule of the United States, or is it more properly
described as bleached kraftliner of subheading 4804.19?
Mr.
Grant Nicholls
Page 2
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA) is made in accordance
with the General Rules of Interpretation (GRI's). The
systematic detail of the harmonized system is such that
virtually all goods are classified by application of GRI 1,
that is, according to the terms of the headings of the tariff
schedule and any relevant Section or Chapter Notes.
Your submission indicates that prior entries of the
sample merchandise have been entered under subheadings
4804.42, HTSUSA and 4804.51, HTSUSA, which include articles
described as "other kraft paper and paperboard . . .." These
headings are referred to as "basket provisions" and provide
classification breakouts for articles not described by eo
nomine terms else where in the nomenclature. In this case,
the issue is whether the terms of subheadings 4804.11 and
4804.19, HTSUSA, more properly describe the merchandise at
issue.
Subheadings 4804.11 and 4804.19, HTSUSA, include:
4804 Uncoated kraft paper and paperboard, in
rolls, or sheets, other than that of
heading 4802 or 4803:
Kraftliner:
4804.11 Unbleached:
4804.19 Bleached:
Emphasis added. Neither you nor U.S. Customs allege that the
products are classified in headings 4802 or 4803, HTSUSA; the
terms of those headings clearly do not include this
merchandise. Further, both parties agree that this is, in
fact, kraft paper or paperboard, based on Legal Note 5 to
chapter 48, HTSUSA:
5. In this chapter, "kraft paper and paperboard"
means paper or paperboard of which not less
than 80 percent by weight of the total fiber
content consists of fibers obtained by the
chemical sulphate or soda processes.
Your letter states that not less than 80 (Grade 220) or 95
(Grade 738) percent by weight of the fibers in the sample
merchandise were obtained through the chemical sulphate
process. Thus, the issue is whether this merchandise is
"kraftliner" for purposes of the HTSUSA.
The Legal Notes to chapter 48, HTSUSA, include the
following subheading note:
1. For the purposes of subheading 4804.11 and
4804.19, "kraftliner" means machine-finished or
machine-glazed paper and paperboard, of which
not less than 80 percent of the total fiber
content consists of wood fibers obtained by the
chemical sulphate or soda processes, in rolls,
weighing more than 155 g/m2 and having a
Mr.
Grant Nicholls
Page 3
minimum mullen bursting strength, as indicated
in the following table, or the linearly
interpolated or extrapolated equivalent for any
other weight . . .(table omitted).
The information provided with your request indicates that the
sample material does fulfill the requirements for
classification as "kraftliner."
Customs is required to classify merchandise according to
the terms of the headings and the relevant legal notes. These
constitute the language of the statue as enacted by Congress,
and are a clear expression of Congressional intent regarding
the classification of imported goods. Customs is charged with
realizing that intent. Therefore, because the sample goods
are specifically provided for by the eo nomine terms of
subheadings 4804.11 and 4804.19, HTSUSA, as defined by legal
subheading note 1, they are classified in those headings by
application of GRI 1.
HOLDING:
The merchandise described as Grade 220, Unbleached Kraft
Wrapper, weighing 229 g/m2, with a bursting strength > 393 kPa
or its extrapolated equivalent, not less than 80% by weight of
total fibre content obtained by chemical sulphate process, is
classified in subheading 4804.11.0000, as uncoated kraft
paperboard, kraftliner, unbleached. The applicable duty rate
is free.
The merchandise described as Grade 738, Bleached Kraft
Plate Stock, weighing 163 g/m2 is uncoated, with a bursting
strength > 393 kPa or its extrapolated equivalent, not less
than 95% by weight of total fibre content obtained by chemical
sulphate process, is classified in subheading 4804.19.0000,
HTSUSA. The applicable rate of duty is free.
Sincerely,
John A. Durant, Director
Commercial Rulings Division