NY 864105
JUN 14 1991
CLA-2-48:S:N1:234 864105
Mr. Jerome Berger
Harper Robinson & Co.
One World Trade Center
New York, N.Y. 10048
RE: The tariff classification of coated linerboard from Finland.
Dear Mr. Berger:
In your letters dated May 10 and 31, 1991, on behalf of The
Madden Corporation, you requested a tariff classification ruling.
Technical data and samples of a product known as "Kemiart"
kraftliner board were submitted and will be retained for
reference. This item is a grade of paper or paperboard
consisting of two layers of chemical kraft pulp fibers, one
unbleached (brown) and the other bleached (white). The layers
are bonded during the paper-making process without the use of any
adhesives.
The white top layer is coated with clay.
Supplied in basis weights ranging from 135 to 190 grams per
square meter, the product is of a kind used in the manufacture of
printed corrugated packing-container board. It is assumed that
it will be imported in rolls over 15 cm in width, or in
rectangular sheets with one side exceeding 15 cm and the other
exceeding 36 cm.
The applicable subheading for the "Kemiart" kraftliner board
will be 4810.39.2000, Harmonized Tariff Schedule of the United
States (HTS), which provides for clay-coated kraft paper and
paperboard, other than that of a kind used for writing, printing
or other graphic purposes, not uniformly bleached, whether or not
impregnated, but not otherwise treated. 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