Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7
RE: The tariff classification of linerboard from Canada.
Dear Mr. Nicholls:
In your letter dated December 4, 1991, you requested a
tariff classification ruling.
Specifications and samples of Grade 203 Kraft Linerboard
(161 gsm) and Grade 223 Export Kraftliner (300 gsm) were
submitted and have been analyzed by the New York Customs
Laboratory. The lab finds the samples to be sheets of uncoated
paper composed of 85% or more kraft pulp fibers (bleached and
unbleached). The lab also finds that the samples meet the
definition of "kraftliner" set forth in Subheading Note 1,
Chapter 48 of the Harmonized Tariff Schedule of the United States
(HTS). You indicate that the products will be exported from
Canada in rolls having a width exceeding 15 cm.
The applicable subheading for the above grades of
paper/paperboard will be 4804.19.0000, HTS, which provides for
kraftliner, other than unbleached. The rate of duty will be
With respect to Grade 203, please note that the submitted
specification sheet indicates a "low range" Mullen bursting
strength of 515 kPa, which, in conjunction with a weight close to
161 gsm, would fail to comply with the requirements of the
aforementioned "kraftliner" definition. Therefore this ruling is
limited to goods which, like the samples, actually meet the
conditions of the Subheading Note.
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
Jean F. Maguire
New York Seaport