CLA-2-48:S:N1:234 865404
Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of kraft linerboard from Canada.
Dear Mr. Nicholls:
In your letter dated July 16, 1991, you requested a tariff
classification ruling.
Technical data and samples of a product known as "Grade 316
Sno-Top Kraft Linerboard" (basis weights 140, 150, 161 and 175
gsm) were submitted and have been analyzed by the New York
Customs Laboratory. The lab indicates that the samples are
uncoated paper sheets consisting of a white top layer made of
over 85% chemical bleached kraft pulp fibers and a brown bottom
layer of over 85% chemical unbleached kraft pulp fibers. The lab
concurs with your statement that the layers are not bonded
together with an adhesive, but are combined "wet on wet" in one
pass along the fourdrinier section of a paper-making machine.
The lab further indicates that the samples representing each of
the above-listed basis weights meet the requirements of
Subheading Note 1, Chapter 48, Harmonized Tariff Schedule of the
United States (HTS), which defines the term "kraftliner."
The "Sno-Top" will be imported in rolls having a width
exceeding 15 cm, and presumably will be used mainly in the
production of container board.
The applicable subheading for the "Grade 316 Sno-Top Kraft
Linerboard" (140, 150, 161 and 175 gsm) will be 4804.19.0000,
HTS, which provides for other (than unbleached) uncoated
kraftliner, 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