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NY 861098

MAY 03 1991

CLA-2-48:S:N1:234 861098


TARIFF NO.: 4811.31.2050; 4823.90.6500

Ms. Donna M. Forte
Polly Products Company, Inc.
P.O. Box 59
Mendon, MA 01756

RE: The tariff classification of paperboard from France or Canada.

Dear Ms. Forte:

In your letters dated February 7 and March 12, 1991, you requested a tariff classification ruling.

Sample sheets of two kinds of "Celloderm Recycled Fiber Board" were submitted and have been analyzed by the New York Customs Laboratory.

The first type ("colored both sides") is gray paperboard with a blue coloration on each surface. It is 0.948 mm thick, weighs 969.3 grams per square meter (gsm), and is composed of mostly semi-chemical pulp fibers and some chemical bleached kraft pulp fibers. It is coated with plastic (an acrylate type), and is multi-ply, with each ply composed of the above-described pulps.

The second type ("colored one side") is gray multi-ply paperboard which is printed and decorated on one surface (with black crosshatched lines on a green background). It is 1.120 mm thick, weighs 1194.9 gsm, and is composed of mostly semi-chemical pulp fibers, with some chemical bleached kraft pulp fibers and some recycled pulp. It is also coated with plastic.

The "Celloderm" will be used primarily to make office and school supplies or components therefor, such as file holders, portfolios, covers for binders or notebooks, etc. It will be imported either in flat sheets or in pre-cut/scored shapes already dedicated for specific end products. (One of the samples was submitted in the form of a scored, round-cornered sheet designed to be converted into a three-ring binder.)

The applicable subheading for the "Celloderm Recycled Fiber Board" (colored one or both sides), when imported in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm, will be 4811.31.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) bleached, plastic-coated paperboard weighing over 150 gsm, 0.3 mm or more in thickness, surface-colored, surface- decorated or printed, in rolls or sheets. The rate of duty will be free.

The applicable subheading for the pre-cut, scored sheet for the binder will be 4823.90.6500, HTS, which provides for other (than certain enumerated) coated paperboard, cut to size or shape, and articles thereof. 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 2.2% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Please note that subheading 4823.90.6500 will not necessarily apply to all cut-to-shape and/or scored versions of "Celloderm." Tariff treatment may vary depending on characteristics of the individual items. If you wish, you may select up to five (5) additional representative samples and submit them with a new ruling request.

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

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