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NY 854463

JUL 23 1990

CLA-2-48:S:N1:234 854463


TARIFF NO.: 4823.90.6500; 4807.99.4000

Ms. F. R. Brown
Bonar Packaging Ltd.
P.O. Box 1050, Station T
Calgary, Alberta, Canada T2H 2J1

RE: The tariff classification of paperboard from Canada.

Dear Ms. Brown:

In your letter dated July 12, 1990, you requested a tariff classification ruling.

The first item is said to be made of material which is the same or similar to that shown as sample 5 in our previous ruling 844448 of August 29, 1989. That merchandise was unbleached, polyethylene-coated linerboard in large rolls. In the current instance, you state that the polycoated linerboard is "placed on a die cutter and cut into heads, diameters varying from 34 to 58 inches, stacked on pallets and shipped." We take that to mean that the instant goods are circular sheets intended for use as end protectors (headers) on large rolls of paper or other materials.

The applicable subheading for the circular, polycoated headers will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape. The rate of duty will be 5.6%.

Goods classifiable under subheading 4823.90.6500, HTS, which have originated in the territory of Canada, will be entitled to a 3.3 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The second item is a lamination of two flat uncoated sheets of linerboard stuck together with a wax adhesive. You indicate that this laminate is cut to pallet sizes, e.g., 40 x 48 inches, 48 x 48 inches, etc. We assume that all of these "pallet sheets" will be rectangular in shape, and that, in an unfolded state, one side will exceed 36 cm and the other 15 cm.

The third item is a lamination of two flat uncoated sheets of 150 gsm linerboard stuck together with a 22 gsm layer of polyethylene. It is used as "roll wrap." We assume that it will be imported either in rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other 15 cm.

The applicable subheading for both the "pallet sheets" and the linerboard/polyethylene/linerboard "roll wrap" will be 4807.99.4000, HTS, which provides for other (than certain enumerated) composite paper and paperboard. 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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