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NY 864105

JUN 14 1991

CLA-2-48:S:N1:234 864105


TARIFF NO.: 4810.39.2000

Mr. Jerome Berger
Harper Robinson & Co.
One World Trade Center
New York, N.Y. 10048

RE: The tariff classification of coated linerboard from Finland.

Dear Mr. Berger:

In your letters dated May 10 and 31, 1991, on behalf of The Madden Corporation, you requested a tariff classification ruling.

Technical data and samples of a product known as "Kemiart" kraftliner board were submitted and will be retained for reference. This item is a grade of paper or paperboard consisting of two layers of chemical kraft pulp fibers, one unbleached (brown) and the other bleached (white). The layers are bonded during the paper-making process without the use of any adhesives.
The white top layer is coated with clay.

Supplied in basis weights ranging from 135 to 190 grams per square meter, the product is of a kind used in the manufacture of printed corrugated packing-container board. It is assumed that it will be imported in rolls over 15 cm in width, or in rectangular sheets with one side exceeding 15 cm and the other exceeding 36 cm.

The applicable subheading for the "Kemiart" kraftliner board will be 4810.39.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for clay-coated kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes, not uniformly bleached, whether or not impregnated, but not otherwise treated. 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

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