CLA-2-48:S:N8:234 809027
Ms. Joan A. Reynolds
Fletcher Challenge Canada Limited
P.O. Box 10058 Pacific Centre
Vancouver, B.C., Canada V7Y 1J7
RE: The tariff classification of linerboard (kraftliner paper or
paperboard) from Canada.
Dear Ms. Reynolds:
In your letter dated March 23, 1995, you requested a tariff
classification ruling.
Samples representing six different weights of a paper
product known as "Silver Liner" were submitted and will be
retained for reference. The weights range from 127 to 205 grams
per square meter (gsm). For the purposes of this ruling, we
selected three of the samples (127, 171, and 205 gsm) and
submitted them to our laboratory for analysis.
The lab finds that each sample is a sheet of paper or
paperboard composed of multiple white and brown layers of paper.
(In each case, one exposed surface is white while the other is
brown.) The white layers are composed of chemical bleached kraft
pulp fibers, while the brown layers are composed of chemical
unbleached kraft pulp fibers. The sheets are not coated, and
there is no adhesive between the layers. Each sample meets the
bursting strength requirements and other specifications for
"kraftliner," as set forth in Subheading Note 1 of Chapter 48,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
The product will be imported in large rolls, and will be
used in the manufacture of boxboard, generally serving as the
outside layer of same.
The applicable tariff provision for the "Silver Liner" (127,
171 and 205 gsm) will be 4804.19.0000, HTSUSA, which provides for
kraftliner, other than unbleached. The general rate of duty will
be free.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport