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NY 807069





February 23, 1995

CLA-2-48:S:N8:234 807069

CATEGORY: CLASSIFICATION

TARIFF NO.: 4805.60.9020, 4805.80.4090

Mr. Bob Fukano
Pulp & Paper Department
Mitsubishi International Corporation
1201 Third Avenue, Suite 3700
Seattle, Washington 98101

RE: The tariff classification of single and multi-ply corrugating medium, from Japan.

Dear Mr. Fukano:

In your letter dated February 7, 1995, you requested a tariff classification ruling for imported single and multi-ply corrugating medium, from Japan. Samples of single, 125 grams per square meter, product were submitted, which will be retained for reference.

The product is paper to be used as corrugating medium, produced from 100 percent waste paper, and having the following estimated fiber content:

Kraft: 45%
Semichemical: 10.5%
Groundwood: 44.5%

It is made on multi-ply cylinder board machines and on fourdrinier. The single-ply papers weigh 125 grams per square meter; the multi-ply papers weigh 225 grams per square meter or more. There is no information presented to the effect that the multi-ply papers contain at least one ply with characteristics different from the others.

The applicable subheading for the single ply product will be 4805.60.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) uncoated paper and paperboard, in rolls or sheets (of specified sizes and shapes), weighing 150 grams per square meter or less: Corrugating medium. The rate of duty will be 3.6 percent.

The applicable subheading for the multi-ply product will be 4805.80.4090, HTS, which provides for: Other (than certain enumerated) uncoated paper and paperboard, in rolls or sheets (of specified sizes and shapes), weighing 225 grams per square meter or more. 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.

Sincerely,

Jean F. Maguire

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