NY 852992

JUN 07 1990


CLA-2-48:S:N1:234 852992

Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of "Uncoated Milk Carton Stock" (330 gsm and 440 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 Milk Carton Stock," in three weights: 280, 330, and 440 gsm. They are to be imported in rolls exceeding 15 cm in width.

The "280 gsm" sample was previously analyzed by the Customs Laboratory and found to be 0.420 mm thick sheets of uncoated paperboard weighing 285.1 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 4804.52.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated, uniformly bleached, kraft paper and paperboard weighing 225 gsm or more: base stock for milk cartons and other beverage containers.

The other products for which classification is now being sought, i.e., the "330 gsm" and "440 gsm" weights, are presumed to be like the "280 gsm," except that they are thicker and heavier; such difference does not affect the classification in this instance. The applicable subheading for the "Uncoated Milk Carton Stock" (330 and 440 gsm) will be 4804.52.0010, HTS, which provides for certain uncoated kraft paper and paperboard, as described above. 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