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NY 809027

May 3, 1995

CLA-2-48:S:N8:234 809027


TARIFF NO.: 4804.19.0000

Ms. Joan A. Reynolds
Fletcher Challenge Canada Limited
P.O. Box 10058 Pacific Centre
Vancouver, B.C., Canada V7Y 1J7

RE: The tariff classification of linerboard (kraftliner paper or paperboard) from Canada.

Dear Ms. Reynolds:

In your letter dated March 23, 1995, you requested a tariff classification ruling.

Samples representing six different weights of a paper product known as "Silver Liner" were submitted and will be retained for reference. The weights range from 127 to 205 grams per square meter (gsm). For the purposes of this ruling, we selected three of the samples (127, 171, and 205 gsm) and submitted them to our laboratory for analysis.

The lab finds that each sample is a sheet of paper or paperboard composed of multiple white and brown layers of paper. (In each case, one exposed surface is white while the other is brown.) The white layers are composed of chemical bleached kraft pulp fibers, while the brown layers are composed of chemical unbleached kraft pulp fibers. The sheets are not coated, and there is no adhesive between the layers. Each sample meets the bursting strength requirements and other specifications for "kraftliner," as set forth in Subheading Note 1 of Chapter 48, Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

The product will be imported in large rolls, and will be used in the manufacture of boxboard, generally serving as the outside layer of same.

The applicable tariff provision for the "Silver Liner" (127, 171 and 205 gsm) will be 4804.19.0000, HTSUSA, which provides for kraftliner, other than unbleached. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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