CLA-2 CO:R:C:G 087680 CRS
Mr. Grant Nicholls
Corporate Manager, Customs
Canadian Pacific Forest Products Ltd.
1 Nicholas Street
Suite 528
Ottawa, Ontario K1N 7B7
Canada
RE: Linerboard not bonded together by an adhesive but combined
wet on wet in one pass along the foudrinier section of a
paper making-machine classifiable as other (than unbleached)
kraftliner. Modification of NYRL 848870.
Dear Mr. Nicholls:
This is in reply to your letter dated May 28, 1990, to our
New York office, in which you requested reconsideration of New
York Ruling Letter (NYRL) 848870 dated February 14, 1990.
FACTS:
NYRL 848870 concerned the classification of four types of
paper/paperboard used principally to manufacture corrugated or
solid paperboard containers. Your request for reconsideration
however, concerns only one of the four items classified in NYRL
848870, specifically, paper known as "Sno-Top Kraft Linerboard."
"Sno-Top" is manufactured in Canada, is supplied in three basis
weights (127, 183 and 205 g/m) and will be imported in rolls
exceeding 15 cm in width. The paper is composed of a white top
layer made of more than 95 percent bleached kraft pulp fibers and
a brown bottom layer made of more than 85 percent unbleached
kraft pulp fibers. The paper is not coated and has a Mullen
bursting strength of 473.7 KPA. All three weights have been
determined by a Customs laboratory to meet the requirements of
Subheading Note 1, Chapter 48, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which defines the term
"kraftliner."
In NYRL 848870, the "Sno-Top" paper at issue was classified
in subheading 4807.99.4000, HTSUSA, on the basis that it was a
composite paper made from two layers bonded together by an
adhesive. However, you state, and laboratory analysis confirms,
that the layers are not bonded by means of an adhesive but rather
are combined "wet on wet" in one pass along the foudrinier
section of a paper-making machine.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 4807, HTSUSA, provides for composite paper and
paperboard (made by sticking flat layers of paper or paperboard
together with an adhesive), not surface-coated or impregnated,
whether or not internally reinforced, in rolls or in sheets.
Heading 4804, HTSUSA, provides for uncoated kraft paper and
paperboard, in rolls or in sheets, other than that of heading
4802 or 4803. Note 6, HTSUSA, requires that goods of Chapter 48
which are classifiable in two or more headings of the Chapter are
to be classified in the heading which occurs last in numerical
order. Since the "Sno-Top" paper in question was thought to meet
the requirements of both headings 4804 and 4807 it was classified
as other (than certain enumerated) composite paper of subheading
4807.99.4000, HTSUSA, free of duty.
However, the paper is not bonded together by means of an
adhesive and was therefore incorrectly classified in heading
4807. As the paper is uncoated, is imported in rolls, and meets
the definition of "kraftliner" as set forth in Subheading Note 1,
Chapter 48, it is correctly classifiable in heading 4804, HTSUSA.
HOLDING:
"Sno-Top Kraft Linerboard" is classifiable in subheading
4804.19.0000, HTSUSA, under the provision for uncoated kraft
paper and paperboard, in rolls or in sheets, other than that of
heading 4802 or 4803, kraftliner, other. Articles classifiable
in this subheading are free of duty.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), NYRL 848870 dated February 14, 1990, is modified in
conformity with the foregoing.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division