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NY 865404

October 21, 1991

CLA-2-48:S:N1:234 865404


TARIFF NO.: 4804.19.0000

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

RE: The tariff classification of kraft linerboard from Canada.

Dear Mr. Nicholls:

In your letter dated July 16, 1991, you requested a tariff classification ruling.

Technical data and samples of a product known as "Grade 316 Sno-Top Kraft Linerboard" (basis weights 140, 150, 161 and 175 gsm) were submitted and have been analyzed by the New York Customs Laboratory. The lab indicates that the samples are uncoated paper sheets consisting of a white top layer made of over 85% chemical bleached kraft pulp fibers and a brown bottom layer of over 85% chemical unbleached kraft pulp fibers. The lab concurs with your statement that the layers are not bonded together with an adhesive, but are combined "wet on wet" in one pass along the fourdrinier section of a paper-making machine. The lab further indicates that the samples representing each of the above-listed basis weights meet the requirements of Subheading Note 1, Chapter 48, Harmonized Tariff Schedule of the United States (HTS), which defines the term "kraftliner."

The "Sno-Top" will be imported in rolls having a width exceeding 15 cm, and presumably will be used mainly in the production of container board.

The applicable subheading for the "Grade 316 Sno-Top Kraft Linerboard" (140, 150, 161 and 175 gsm) will be 4804.19.0000, HTS, which provides for other (than unbleached) uncoated kraftliner, in rolls or sheets. 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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