CLA-2-48:S:N1:234 854140
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 June 27, 1990, you requested a tariff
classification ruling.
Samples were previously submitted, in connection with our prior
ruling, NY 852500. They are sheets of 30 lb. newsprint, extrusion
coated with a blue-colored polyethylene, and flexographically printed
to identify the material 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 approximately 180 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 the 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 15 cm. 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