CLA-2-48:RR:NC:2:234
Ms. Gail Russell
InterWrap Papers Ltd.
101-1650 Broadway St.
Port Coquitlam, B.C.
Canada V3C 2M8
RE: The tariff classification of scrim-reinforced papers, designated “Laminated NK” and “Reinforced NK” from Canada.
Dear Ms. Russell:
In your letters dated July 27, 2006 and December 7, 2006, you requested a tariff classification ruling for the referenced products. Samples and specifications have been provided, which will be retained.
“Laminated NK” consists of two sheets of 35#NK paper and fiberglass tri- directional scrim laminated together with polyethylene resin. The scrim is sandwiched between the paper layers, and only its contoured outline is visible on the surface of the product. The use of this product is to protect hardwood, carpet & tile against damage, dirt, paint, etc., and to provide a walkway for workers during home renovations or new home construction.
The applicable subheading for “Laminated NK” will be 4807.00.9200, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets: Other (than certain specified kinds):Cloth-lined or reinforced paper. The rate of duty will be Free
“Reinforced NK” consists of a sheet of 50#NK paper, and a sheet of fiberglass tri-directional scrim coated with polyethylene resin. The scrim is visible through the coating on one surface, and is visible as faint contour only, on the reverse. The use of this product is said to be the same as for “Laminated NK”.
The applicable subheading for “Reinforced NK” will be 4811.59.4040, HTSUS, which provides for: certain Other (than specified kinds) paper and paperboard, coated, impregnated or covered with plastics (except adhesives). The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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