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NY 854140

CLA-2-48:S:N1:234 854140


TARIFF NO.: 4811.39.4040, 4823.90.6500

Ms. F.R. Brown
Bonar Packaging, Ltd.
5615 44th Street, S.E.
Calgary, Alberta, Canada T2C 1V2

RE: The tariff classification of polycoated, printed, newsprint from Canada.

Dear Ms. Brown:

In your letter dated June 27, 1990, you requested a tariff classification ruling.

Samples were previously submitted, in connection with our prior ruling, NY 852500. They are sheets of 30 lb. newsprint, extrusion coated with a blue-colored polyethylene, and flexographically printed to identify the material as "Bonmask (tm)" Automotive Masking Paper, produced by Bonar, Inc. The product will be exported on rolls in widths varying from 3" to 48", in lengths of approximately 180 lineal feet. You advise that the plastic does not constitute more than half of the total thickness, and that the value of the plastic is marginally greater than that of the newsprint paper, in a given unit of product.

The applicable subheading for the polycoated, flexographically printed newsprint, when entered in strips or rolls of a width exceeding 15 cm., will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated kinds of) paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives). The rate of duty will be free.

When imported in rolls 15 cm. or less in width, this product will be classified in subheading 4823.90.6500, HTS, which provides for: Other (than certain enumerated kinds of) coated paper, cut to size or shape. The rate of duty for a Canadian product classified in this subheading will be 3.3 percent ad valorem.

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
Area Director

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