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NY 852997

JUN 07 1990

CLA-2-48:S:N1:234 852997


TARIFF NO.: 4811.31.2010

Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of polycoated milk carton stock from Canada.

Dear Mr. Nicholls:

In your letter dated May 28, 1990, you requested a tariff classification ruling.

Samples were submitted, to be retained for reference. They are designated "Polycoated Milk Carton Stock", in three weights: 280 gsm, 330 gsm, and 440 gsm. The "280 gsm" sample has been previously analyzed by the Customs laboratory, and found to be sheets of paper- board coated on both sides with a polyethylene plastic film; composed of more than 95% chemical bleached pulp fibers; having a thickness of more than 0.3mm. We classified this product, in our ruling NY 848873 of Feb. 15, 1990, in HTS subheading 4811.31.2010, which provides for bleached, plastic-coated paper or paperboard, 0.3 mm or more in thickness, weighing more than 150 gsm; base stock for milk cartons and other beverage containers.

The two additional products for which classification is now sought, "330 gsm" and "440 gsm", are presumed to be like the "280 gsm" product in all material respects, except that they are thicker and heavier; which differences do not affect the classification, in this case.

The applicable subheading for the "330 gsm" and "440 gsm" polycoated milk carton stock will be 4811.31.2010, Harmonized Tariff Schedule of the United States (HTS), which provides for: Base stock for milk cartons and other beverage containers, as described above. The rate of duty will be free.

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.


Jean F. Maguire
Area Director

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