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NY 886928

CLA-2-48:S:N:N8:234 886928


TARIFF NO.: 4804.41.4000

Mr. Jimmy Montgomery
Montgomery International, Inc.
223 S. Gov. Prints Blvd.-P.O. Box 124
Essington, Pennsylvania 19029-0124

RE: The tariff classification of Gypsum Linerboard from Germany.

Dear Mr. Montgomery:

In your letter dated June 1, 1993, on behalf of your client, M. J. Weig & Co., you requested a tariff classification ruling.

Samples of linerboard, weighing 221.2 gsm and 229.7 gsm, were submitted, and forwarded to our laboratory for analysis, which has now been received.

The lighter sample has a Mullen bursting strength of 500.3 and is composed of more than 95% by weight of chemical unbleached kraft pulp fibers. It soes not meet the tariff definition of "Kraftliner".

The heavier sample has a Mullen bursting of 558.9, is composed of a mixture of bleached and unbleached kraft pulp fibers (not uniformly bleached throughout the mass). It also does not meet the tariff definition of "Kraftliner".

The applicable subheading for lighter sample (221.2 gsm) will be 4804.41.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) unbleached kraft paper or paperboard, weighing more than 150 gsm but less than 225 gsm. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the heavier sample (229.7 gsm) will be 4804.59.0000, HTS, which provides for: Other (than certain enumerated) kraft paper or paperboard, weighing 225 gsm or more. The rate of duty will be 4 percent.

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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