NY 852500
JUN 04 1990
CLA-2-48S:N1:234 852500
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 May 7, 1990, you requested a tariff
classification ruling.
Samples were submitted, which will be retained for
reference. They are sheets of 30 lb. newsprint, extrusion coated
with a blue-colored polyethylene, and flexographically printed to
identify it 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 from 1000 to 1500 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 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 15cm. 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport