CLA-2-48:S:N1:234 874795
Mr. Thomas Ryan
National Pulp & Paper Company, Inc.
3010 Westchester Avenue
Purchase, N.Y. 10577
RE: The tariff classification of abrasive kraft paper (base for
sandpaper) from Sweden.
Dear Mr. Ryan:
In your letter dated May 21, 1992, you requested a tariff
classification ruling.
Two samples of uncoated kraft paper said to be used as a
base material for sandpaper were submitted and have been analyzed
by the Customs Laboratory.
One sample, having a nominal weight of 122.5 grams per
square meter, was found by the lab to be sheets of off-white
(cream color) paper with a weight of 122.7 gsm, a composition of
100% bleached kraft pulp fibers, and a bursting strength of 700.0
kPa. This sample was thus found to meet the definition of
"kraftliner" set forth in Subheading Note 1 of Chapter 48,
Harmonized Tariff Schedule of the United States (HTS).
Accordingly, the applicable subheading for the "122.5 gsm
abrasive kraft paper, semibleached" will be 4804.19.0000, HTS,
which provides for kraftliner, other than unbleached. The rate
of duty will be free.
The other sample, having a nominal weight of 90.5 gsm, was
found to be sheets of off-white (cream color) paper with a weight
of 91.7 gsm and a composition of 100% bleached kraft pulp fibers.
In addition, this sample was found to meet the definition of
"sack kraft" set forth in Subheading Note 2, Chapter 48 of the
HTS.
Accordingly, the applicable subheading for the "90.5 gsm
abrasive kraft paper, semibleached" will be 4804.29.0000, HTS,
which provides for sack kraft paper, other than unbleached. The
rate of duty will be free.
You indicate that the product will be imported in a range of
weights (68 to 150 gsm), bleached or unbleached. The above
classifications will apply only to the extent that particular
variations fulfill the technical requirements of the cited
subheadings and subheading notes.
You also indicate that these papers will be imported in
rolls. The above classifications will apply only to rolls having
a width exceeding 15 cm. The applicable subheading for narrower
rolls will be 4823.90.8500, HTS, which provides for other (than
certain enumerated) paper, cut to size or shape. The rate of
duty will be 5.3%.
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