CLA-2 CO:R:C:T 951540 CC
Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street
Suite 528
Ottawa, Ontario K1N 7B7
RE: Kraftliner; paper and paperboard; Subheading Note 1,
Chapter 48; HRL 951115
Dear Mr. Nicholls:
This letter is in response to your request for the tariff
classification of certain paper products. Samples were submitted
for examination.
FACTS:
You describe the merchandise at issue as cup stock, which is
kraft paperboard, uncoated, bleached uniformly throughout the
mass, and more than 95 percent by weight of wood fibers by a
chemical process. Cup stock is used as base stock for trays,
dishes, plates, cups and the like. You also state the
merchandise will be imported in roll widths exceeding 15
centimeters.
You have submitted samples and specification sheets for the
merchandise at issue. You have requested the following be
classified:
Grade 635 (215 g/m2). A laboratory analysis
showed it weighs 232.9 g/m2 and has a thickness of 0.35
millimeters. Also, it has an ash of 0.3 percent and a
Mullen bursting strength of 723.5 kPa.
Grade 637 (195 g/m2). A laboratory analysis
showed it weighs 198.2 g/m2 and has a thickness of 0.26
millimeters. Also, it has an ash of 0.3 percent and a
Mullen bursting strength of 586 kPa.
Grade 637 (255 g/m2). A laboratory analysis
showed it weighs 251.8 g/m2 and has a thickness of 0.35
millimeters. Also, it has an ash of 0.4 percent and a
Mullen bursting strength of 778 kPa.
ISSUE:
Whether the merchandise at issue is classifiable as
kraftliner?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is in accordance
with the General Rules of Interpretation (GRI's), taken in order.
GRI 1 provides that classification shall be determined according
to the terms of the headings and any relative section or chapter
notes.
Heading 4804, HTSUSA, provides for uncoated kraft paper and
paperboard, in rolls or sheets, other than that of heading 4802
or 4803. For the purposes of Chapter 48, HTSUSA, the expression
"kraft paper and paperboard" means paper and paperboard of which
not less than 80 percent by weight of the total fiber content
consists of fibers obtained by the chemical sulfate or soda
processes. Note 5, Chapter 48, HTSUSA. Since 95 percent of the
total fiber content of the instant paper derives from fibers
obtained by the chemical sulfate process, and since it is not a
class or kind of paper classifiable in either heading 4802 or
heading 4803, the paper at issue is classifiable for tariff
purposes as kraft paper and paperboard of heading 4804.
Subheading 4804.11, HTSUSA, provides for unbleached
kraftliner; subheading 4804.19, HTSUSA, provides for other
kraftliner. The term "kraftliner" is defined by Subheading Note
1, Chapter 48, HTSUSA, which provides the following:
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
by weight of the total fiber content consists of wood
fibers obtained by the chemical sulfate or soda
processes, in rolls, weighing more than 115 g/m2 and
having a minimum Mullen bursting strength, as indicated
in the following table, or the linearly interpolated or
extrapolated equivalent for any other weight.
Weight Minimum Mullen bursting strength
(g/m2) (kPa)
115 393
125 417
200 637
300 824
400 961
In Headquarters Ruling Letter (HRL) 951115, dated April 9,
1992, we ruled that paper and paperboard, not commercially known
as "kraftliner," but which met the definition of that term as set
forth in subheading note 1, Chapter 48, were classifiable for
tariff purposes as kraftliner. Grade 635 (215 g/m2) and Grade
637 (255 g/m2) meet the definition of kraftliner provided by
subheading note 1, Chapter 48, and therefore, are classifiable
under subheading 4804.19, HTSUSA. Grade 637 (195 g/m2) does not
meet the requirements for the minimum Mullen bursting strength
contained in subheading note 1, Chapter 48. Consequently, it is
not classifiable as kraftliner; instead, Grade 637 (195 g/m2) is
classifiable under subheading 4804.42, HTSUSA.
HOLDING:
Grade 635 (215 g/m2) and Grade 637 (255 g/m2) are classified
under subheading 4804.19.0000, HTSUSA, which provides for
uncoated kraft paper and paperboard, in rolls or sheets, other
than that of heading 4802 or 4803, kraftliner, other. Articles
classified under this subheading are free of duty.
Grade 637 (195 g/m2) is classified under subheading
4804.42.0030, HTSUSA, which provides for uncoated kraft paper and
paperboard, in rolls or sheets, other than that of heading 4802
or 4803, other kraft paper and paperboard weighing more than 150
g/m2 but less than 225 g/m2, bleached uniformly throughout the
mass and of which more than 95 percent by weight of the total
fiber content consists of wood fibers obtained by a chemical
process, other, base stock for trays, dishes, plates, cups and
the like. Articles classified under this subheading are free of
duty.
Sincerely,
John Durant, Director
Commercial Rulings Division