NY 865106

AUG 01 1991


CLA-2-48:S:N1: 234 865106

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

RE: The tariff classification of Linerboard, from Canada.

Dear Mr. Nicholls:

In your letter dated July 2, 1991, you requested a tariff classification ruling. The merchandise concerned is "White Mottled Kraft Linerboard", your Grade Number 317, and "Mor Sho Kraft Linerboard", your Grade Number 318. Samples were submitted, which will be retained for reference.

You state that these particular grades of Kraft Linerboard are uncoated, bleached, weighing more than 115 gsm, have bursting strength more than 393 KPA for product weighing 115 gsm, or its extrapolated equivalent for any heavier weight, consists of not less than 80 percent by weight of total fiber content of fiber obtained by chemical sulphate process, and will be imported in rolls of a width greater than 15 cm.

These specifications meet the requirements of Subheading Note 1 of Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS), and entitle these products to classification in subheading 4804.19.0000, which provides for: Krafliner, other (than unbleached). 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