CLA-2-48:S:N8:234 809028
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) and corrugating medium from Canada.
Dear Ms. Reynolds:
In your letter dated March 23, 1995, you requested a tariff
classification ruling.
Four samples representing four different grades of paper or
paperboard were submitted and have been analyzed by the New York
Customs Laboratory. All of the items will be imported in large
rolls, and will be used in the manufacture of boxboard.
"Chromium Liner 161 gsm" (Hi-Print Liner) is found to be an
uncoated white paperboard made of multiple layers of paper, with
no adhesives between the layers. Composed of chemical bleached
and unbleached kraft pulp fibers, it weighs 163.3 gsm and has a
Mullen bursting strength of 730 kPa.
"Titanium Liner 205 gsm" is found to be an uncoated
paperboard made of multiple white and brown layers of paper, with
no adhesives between the layers. Composed of chemical bleached
and unbleached kraft pulp fibers, it weighs 202.4 gsm and has a
Mullen bursting strength of 908 kPa.
The applicable subheading for the "Chromium Liner 161 gsm"
and the "Titanium Liner 205 gsm" will be 4804.19.0000, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for kraftliner, other than unbleached. The general rate
of duty will be free.
"Bronze Liner 185 gsm" (also, known as "MFK Duplex Liner" or
"Natural Liner") is found to be an uncoated brown paperboard made
of multiple layers of paper, with no adhesives between the
layers. Composed of chemical unbleached kraft pulp fibers, it
weighs 186.3 gsm and has a Mullen bursting strength of 850 kPa.
"Corrugating Medium 127 gsm" is found to be an uncoated,
multiple-layered brown paper with no adhesives between the
layers. Composed of chemical unbleached kraft pulp fibers, it
weighs 125.6 gsm and has a Mullen bursting strength of 454 kPa.
The applicable subheading for the "Bronze Liner 185 gsm" and
the "Corrugating Medium 127 gsm" will be 4804.11.0000, HTSUSA,
which provides for kraftliner, unbleached. The general rate of
duty will be free.
By way of explanation, we note that although corrugating
medium is used to make the fluted component rather than the liner
component of boxboard, the instant "Corrugating Medium 127 gsm"
meets the tariff specifications for kraftliner and is being
classified as such for that reason.
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