JUN 07 1990
Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of polycoated milk carton stock
Dear Mr. Nicholls:
In your letter dated May 28, 1990, you requested a tariff
Samples were submitted, to be retained for reference. They are
designated "Polycoated Milk Carton Stock", in three weights: 280 gsm,
330 gsm, and 440 gsm. The "280 gsm" sample has been previously
analyzed by the Customs laboratory, and found to be sheets of paper-
board coated on both sides with a polyethylene plastic film; composed
of more than 95% chemical bleached pulp fibers; having a thickness of
more than 0.3mm. We classified this product, in our ruling NY 848873
of Feb. 15, 1990, in HTS subheading 4811.31.2010, which provides for
bleached, plastic-coated paper or paperboard, 0.3 mm or more in
thickness, weighing more than 150 gsm; base stock for milk cartons and
other beverage containers.
The two additional products for which classification is now
sought, "330 gsm" and "440 gsm", are presumed to be like the "280 gsm"
product in all material respects, except that they are thicker and
heavier; which differences do not affect the classification, in this
The applicable subheading for the "330 gsm" and "440 gsm"
polycoated milk carton stock will be 4811.31.2010, Harmonized Tariff
Schedule of the United States (HTS), which provides for: Base stock
for milk cartons and other beverage containers, as described above.
The rate of duty will be free.
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
New York Seaport