CLA-2-48:RR:NC:SP:234 B80872
Mr. Linwood D. Beckner
The Hipage Company, Inc.
P.O. Box 3158
Norfolk, VA 23514
RE: The tariff classification of coated paperboard from Brazil.
Dear Mr. Beckner:
In your letters dated September 18, 1996 and January 2, 1997, on behalf of the Pell Paper Box Co., Inc. (Elizabeth City, NC), you requested a tariff classification ruling.
Technical data and samples of certain "coated bamboo cardboard" said to be used in packaging applications (presumably, the manufacture of folding cartons and the like) were submitted and will be retained for reference. The samples are sheets of paperboard consisting of two plies bonded together with a starch adhesive. The brown back layer is composed of unbleached bamboo pulp fibers, while the white face is composed of bleached eucalyptus pulp fibers, surface coated with kaolin and calcium carbonate. It is understood that all of the pulp used in this board is obtained by the chemical "soda process."
The paperboard will be supplied in weights ranging from 250 to 400 grams per square meter, and will be imported in large rolls.
The applicable subheading for the above-described "coated bamboo cardboard" will be 4810.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) kraft paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances...in rolls or sheets, other than that of a kind used for writing, printing or other graphic purposes: whether or not impregnated, but not otherwise treated. The rate of duty will be free.
We note that the supplier has indicated that another type of pulp (thermo-mechanical) may be introduced into this product at some future time. Please be aware that this classification ruling may no longer be applicable if and when such material changes are made.
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 (212) 466-5733.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity Specialist Division