CLA-2-48:OT:RR:NC:2:234
Mr. Harvey Vays
Schneker of Canada Limited
6555 Northwest Drive
Mississauga, Ontario L4V 1K2
RE: The tariff classification of Elboard T4, Elboard T12 and Elboard T20 from Sweden and Germany
Dear Mr. Vays:
In your letter dated July 22, 2013, on behalf of your client, Canduct Industries Ltd, you requested a tariff classification ruling. The sample submitted has been analyzed by the New York Customs Laboratory.
We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted sample by our laboratory.
The samples are as follows:
The first sample, Elboard T4, is an uncoated multi-ply paperboard. It is brown, rectangular in shape, and measures approximately 17.3 centimeters by 5.0 centimeters. Each ply in the sample consists of 100 percent chemical wood pulp by weight.
The second sample, Elboard T12, is an uncoated multi-ply paperboard. It is brown, rectangular in shape, and measures approximately 17.3 centimeters by 4.4 centimeters. Each ply in the sample consists of 100 percent chemical wood pulp by weight.
The third sample, Elboard T20, is an uncoated multi-ply paperboard. It is brown, rectangular in shape, and measures approximately 17.3 centimeters by 7.0 centimeters. Each ply in the sample consists of 100 percent chemical wood pulp by weight.
The applicable subheading for the Elboard T4, Elboard T12 and Elboard T20 will be 4805.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in the note 3 to this chapter: Weighing 225 g/m2 or more: pressboard. The rate of duty will be Free.
You have proposed classification of the items concerned within subheading 8547.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulating fittings for electrical machines, appliances…: Other: Other insulating fittings.” The samples submitted, are not specifically shaped as a particular type of “fitting”. In addition, they are not a resin impregnated type of paperboard. Based on those two main factors, the items do not meet the definition of insulated fitting nor are they similar to the exemplars found within the explanatory notes for heading 8547. As such subheading 8547.90.0010, (HTSUS), would not apply.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division