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NY 852839

CLA-2-48:S:N1:234 852839


TARIFF NO.: 4805.60.9040

Mr. Tony J. Bladies
Border Brokerage Company
P.O. Box B
Blaine, Washington 98320

RE: The tariff classification of COT J paper from Canada.

Dear Mr. Bladies:

In your letter dated May 21, 1990, on behalf of your client, Scott Paper Ltd, Vancouver, B.C., Canada, you requested a tariff classification ruling.

Samples were submitted, and referred to the Customs Laboratory for analysis. The laboratory report confirms your assertion that the reformulated COT J paper now does not meet the tariff specification for "kraft" paper. The reported weight of the samples, however, is 30.1 grams per square meter, which is within the range indicated on your "Base Sheet Specifications", but which precludes classifica- tion within the subheading proposed in your letter.

The applicable subheading for the COT J paper will be 4805.60.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other uncoated paper and paperboard, in rolls or sheets (rolls wider than 15cm; rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state): Other (than certain enumerated) paper and paperboard, weighing 150 grams per square meter or less: Other (than certain enumerated kinds): Weighing over 30 grams per square meter. The rate of duty will be 4 percent ad valorem.

Goods classifiable under subheading 4805.60.9040, HTS, which have originated in the territory of Canada, will be entitled to a 2.4 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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