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NY I88326

November 14, 2002

CLA-2-48:RR:NC:2:234 I88326


TARIFF NO.: 4823.90.8600

Ms. Barbara Binetti
Freight Systems Analyst
Pactiv Protective Packaging, Inc.
18 Peck Avenue
Glens Falls, New York 12801

RE: The tariff classification of kraft paper packaging materials.

Dear Ms. Binetti:

In your letter dated November 8, 2002, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference.

The samples are small sections of material, essentially kraft paper or paperboard, fluted, glued, and arranged in various configurations, which represent larger and variously shaped articles and materials sold to be used as protective packaging and dunnage. The commercial, common or technical designation for these articles and materials is “Hexacomb”-kraft honeycomb packaging material.

One sample is constructed of paper glued so as to be expandable, as an “accordion”. It is referred to as “unexpanded core”, which is sold as an intermediate product, or is further manufactured to produce a rigid product called “Hexacomb Panel”. This latter product is represented by a second sample submitted.

The third sample is a section of “Verticel® Honeycomb”. This is a rigid panel consisting of twelve flutes of paper, faced with linerboard on both sides of each flute.

The applicable subheading for the products represented by these samples will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) articles of paper or paperboard.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz, at 646-733-3037.


Robert B. Swierupski

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