NY 857931
DEC 28 1990
CLA-2-48:S:N1:234 857931
Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of facial and toilet tissue stock
from Canada.
Dear Mr. Nicholls:
In your letter dated October 26, 1990, you requested a
tariff classification ruling.
Your request concerns three kinds of household and toilet
tissue stock which will ordinarily be shipped in rolls exceeding
36 cm in width. On occasion, however, the goods will be in the
form of smaller rolls (over 15 cm but under 36 cm wide). The
smaller rolls are still considered "stock" because they are
subject to further conversion into finished products; they are
not perforated but are embossed slightly on each end to prevent
ply separation during high-speed runs through the machines.
Samples of each grade were submitted and have been analyzed
by our laboratory. The results are as follows:
"2-ply facial tissue stock, 15.61 gsm (grade 8312):" Thin
white plies weighing 15.3 gsm each, consisting of webs of
cellulose fibers of closed formation. The plies are not coated,
have a crepe ratio of less than 35% and weigh less than 20 gsm
before creping.
"2-ply toilet tissue stock, 16.36 gsm (grade 8328):" Thin
white plies weighing 16.6 gsm each, consisting of webs of
cellulose fibers of closed formation. The plies are not coated,
have a crepe ratio of less than 35% and weigh less than 20 gsm
before creping.
"1-ply toilet tissue stock, 19.16 gsm (grade 8370):" Thin
white plies weighing 19.5 gsm each, consisting of webs of
cellulose fibers of closed formation. The plies are not coated,
have a crepe ratio of less than 35% and weigh less than 20 gsm
before creping.
The applicable subheading for the above three grades of
tissue stock, when shipped in rolls exceeding 36 cm in width,
will be 4803.00.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for webs of cellulose fibers, in
rolls of a width exceeding 36 cm. The rate of duty will be free.
The applicable subheading for the same grades with roll
widths not exceeding 36 cm will be 4823.90.8500, HTS, which
provides for webs of cellulose fibers, cut to size or shape. The
rate of duty will be 5.3%.
Goods classifiable under subheading 4823.90.8500, HTS, which
have originated in the territory of Canada, will be entitled to a
2.1% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
(The 2.1% rate will be effective beginning January 1, 1991,
superseding the 1990 rate of 3.1%.)
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