NY 852995
JUL 26 1990
CLA-2-48:S:N1:234 852995
Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of "Unbleached Kraft Linerboard"
(183, 205, and 337 gsm) from Canada.
Dear Mr. Nicholls:
In your letter dated May 28, 1990, you requested a tariff
classification ruling.
Our previous ruling 848870, issued to you on 2/14/90, dealt
with several paperboard items (shipped to the U.S. in rolls
exceeding 15 cm in width and used mainly in the production of
containers), including a 127 gsm weight of "Unbleached Kraft
Linerboard." You now ask that we classify the remaining weights
in which that product is supplied, namely 183, 205 and 337 gsm.
Samples of these three weights were previously submitted and
have now been analyzed by the Customs Laboratory. The lab
reports that all the samples, consisting of sheets of uncoated
brown paperboard composed of more than 90% chemical sulfate pulp
fibers, meet the definition of "kraftliner" set forth in
Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule
of the United States (HTS).
Accordingly, the applicable subheading for the "Unbleached
Kraft Linerboard" (183, 205 and 337 gsm) will be 4804.11.0000,
HTS, which provides for uncoated kraftliner, unbleached, in rolls
or sheets. 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