CLA-2-48:RR:NC:2:234 I83537
Mr. John Campbell
Project Manager
Livingston International Consulting Group
5090 Explorer Drive, Suite 400
Mississauga, Ontario, Canada L4W 4T9
RE: The tariff classification of four (4) grades of paper from Canada
Dear Mr. Campbell:
In your letter dated July 2, 2002, on behalf of your client, Interlake Paper, you requested a tariff classification ruling. Samples and specifications of four (4) grades of paper were submitted. The samples were forwarded to the Customs Laboratory for analysis; the Laboratory has now reported its findings.
The four (4) grades are:
20.0# W.S. Bleached Coffee Filter, Grade # 2203 50.
MG 18.0# Foil Laminating, Grade # 1185 00 MG 18.0# Uncalendared Bleached Tissue, Grade # 1188 61
23.4# WS CB Tape, Grade # 2234 55
They will be imported in rolls of widths of 14” to 60”.
The samples were found to be composed of bleached kraft pulp fibers, weighing between 30.7 grams per square meter and 38.6 grams per square meter. They are not coated or creped. (Your comment re: creping for grade # 2203 50 is noted, but is not supported by our Laboratory.)
When imported in rolls of a width exceeding 36 cm, the applicable subheading for these grades of paper will be 4804.39.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other (than Kraftliner or Sack kraft paper): Other (than unbleached): Other (than certain named kinds). The rate of duty will be 0.4 percent ad valorem.
When imported in rolls of a width not exceeding 36 cm, the applicable subheading for these grades of paper will be 4823.90.8600, HTS, which provides for: Other paper…cut to size or shape: Other (than certain named kinds). The rate of duty will be 0.5 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division