NY 852991
JUN 06 1990
CLA-2-48:S:N1:234 852991
Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of "Uncoated Cupstock" (265 gsm)
from Canada.
Dear Mr. Nicholls:
In your letter dated May 28, 1990, you requested a tariff
classification ruling.
Samples were submitted and will be retained for reference.
They are designated "Uncoated Cupstock," in two weights: 160 gsm
and 265 gsm. They are to be imported in rolls exceeding 15 cm in
width.
The "160 gsm" sample was previously analyzed by the Customs
Laboratory and found to be 0.205 mm thick sheets of uncoated
paperboard weighing 162.1 gsm, composed of more than 95% chemical
kraft pulp fibers, bleached uniformly throughout the mass. We
classified this product, in our ruling NY 848873 of Feb. 15,
1990, in subheading 4804.42.0030, Harmonized Tariff Schedule of
the United States (HTS), which provides for uncoated, uniformly
bleached kraft paper and paperboard weighing more than 150 gsm
but less than 225 gsm: base stock for trays, dishes, plates, cups
and the like.
The other product for which classification is now being
sought, i.e., the "265 gsm" weight, is presumed to be like the
"160 gsm," except that it is thicker and heavier.
The applicable subheading for the "Uncoated Cupstock" (265
gsm) will be 4804.52.0030, HTS, which provides for uncoated,
uniformly bleached kraft paper and paperboard weighing 225 gsm or
more: base stock for trays, dishes, plates, cups and the like.
The rate of duty will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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