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NY 859616

JAN 24 1991

CLA-2-48:S:N1:234 859616


TARIFF NO.: 4802.52.1000; 4802.52.9000

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

RE: The tariff classification of four grades of paper from Canada.

Dear Mr. Nicholls:

In your letter dated November 29, 1990, with follow-up dated January 8, 1991, you requested a tariff classification ruling.

Samples were submitted and will be retained for reference; technical information was provided in your follow-up letter.

The first three items are said to be uncoated, bleached kraft papers of a kind used for writing purposes. They are designated grade 721 ("Cheque Paper"), grade 722 ("MOCR Paper") and grade 751 ("Tablet Paper - White 291"). You indicate that they all have an ash content exceeding 3% and a brightness exceeding 60% Elrepho. They will be supplied in weights greater than 40 gsm but not more than 150 gsm, and will be imported in rolls over 15 cm wide, or in sheets with one side exceeding 36 cm and the other exceeding 15 cm.

The applicable subheading for the grade 721, 722 and 751 papers will be 4802.52.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for certain uncoated writing paper weighing 40 gsm or more but not more than 150 gsm. The rate of duty will be 2.4%.

Goods classifiable under subheading 4802.52.1000, HTS, which have originated in the territory of Canada, will be entitled to a 0.9% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The fourth item, grade 705 ("Web Opaque Offset"), exhibits the same characteristics noted above for the other grades (i.e., with respect to nature of pulp, ash content, brightness, weight and dimensions). However, while you state that it is of a kind used for writing, printing or other graphic purposes, we presume that it is principally used in printing applications.

The applicable subheading for the grade 705 "Web Opaque Offset" paper will be 4802.52.9000, HTS, which provides for certain uncoated printing paper weighing 40 gsm or more but not more than 150 gsm. 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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