CLA-2 CO:R:C:T 951115 CRS
Mr. Grant Nicholls
Canadian Pacific Forest Products Ltd.
1 Nicholas Street, Suite 528
Ottawa, Ontario K1N 7B7
RE: Kraftliner; paper and paperboard; Subheading Note 1, Chapter
48; Brookside Veneers, Ltd. v. U.S.; HRL 950109 affirmed.
Dear Mr. Nicholls:
This is in reply to your letter dated December 4, 1991, to
our Champlain, New York office, in which you requested a ruling
on the tariff classification of certain paper products under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise in question consists of three paper products
identified by you respectively as fish carton board, grade 544;
baconboard base stock, grade 733; and ice cream board, grade 556.
All three grades are manufactured in Canada, and are uncoated and
bleached.
Grade 544 has a standard basis weight of 295 g/m, and a
bursting strength of 393 kPa or its extrapolated equivalent, and
consists of not less than 95 percent by weight of total fiber
content obtained by the chemical sulfate process.
Grade 556 has standard basis weights of between 330 g/m and
360 g/m, and a bursting strength greater than 393 kPa or its
extrapolated equivalent, and consists of not less than 95 percent
by weight of total fiber content obtained by the chemical sulfate
process.
Grade 733 has a standard basis weight of 180 g/m, and a
bursting strength greater than 393 kPa or its extrapolated
equivalent, and consists of not less than 95 percent by weight of
total fiber content obtained by the chemical sulfate process.
ISSUE:
The issue presented is whether certain paper and paperboard,
not commercially known as "kraftliner," but which nevertheless
meets the definition of that term as set forth in subheading note
1, Chapter 48, HTSUSA, is classifiable for tariff purposes as
kraftliner.
LAW AND ANALYSIS:
Heading 4804, HTSUSA provides for uncoated kraft paper or
paperboard, in rolls or in sheets, other than that of heading
4802 or 4803. For the purposes of Chapter 48, HTSUSA, the
expression "kraft paper and paperboard" means paper or paperboard
of which not less than 80 percent by weight of the total fiber
content consists of fibers obtained by the chemical sulfate or
soda processes. Note 5, Chapter 48, HTSUSA. Since 95 percent of
the total fiber content of the instant paper derives from fibers
obtained by the chemical sulfate process, and since it is not a
class or kind of paper classifiable in either heading 4802 or
heading 4803, the paper at issue is classifiable for tariff
purposes as kraft paper and paperboard of heading 4804.
Subheading 4804.11 and subheading 4804.19, HTSUSA, provide,
respectively, for unbleached kraftliner and other kraftliner.
The term "kraftliner" is defined by Subheading Note 1, Chapter
48, HTSUSA, which provides that:
For the purposes of subheading 4804.11 and 4804.19,
"kraftliner" means machine-finished or machine-glazed
paper and paperboard, of which not less than 80 percent
by weight of the total fiber content consists of wood
fibers obtained by the chemical sulfate or soda
process, in rolls, weighing more than 115 g/m and
having a minimum Mullen bursting strength, as indicated
in the following table, or the linearly interpolated or
extrapolated equivalent for any other weight.
Weight Minimum Mullen Bursting Strength
(g/m) (kPa)
115 393
125 417
200 637
300 824
400 961
The merchandise in question consists of paperboard of which more
than 80 percent by weight of the total fiber content derives from
wood fibers obtained by the chemical sulfate process. You have
stated that all three grades weigh in excess of 115 g/m and have
Mullen minimum bursting strengths consistent with the table in
Subheading Note 1, Chapter 48. Under Headquarters Ruling Letter
(HRL) 950109 dated November 18, 1991, the instant merchandise
would therefore be classifiable as kraftliner.
It has been suggested, however, that the term "kraftliner"
as used in Subheading Note 1 should be confined to paper and
paperboard that is commonly and commercially known as kraftliner.
This would exclude the instant merchandise from classification as
kraftliner since we are advised that commonly and commercially,
the term "kraftliner" is used to denote paperboard used as the
facing material in the production of corrugated and solid fibre
shipping containers. American Paper Institute, Dictionary of
Paper, 241, 253 (4th ed. 1980).
We do not subscribe to this view. It is an established
principle of statutory construction that where the language of a
statute is clear and unambiguous there is no reason to enquire
further into the intent of the legislature. Akawo, Morimura &
Co. v. United States, 6 Ct. Cust. Appls. 379, 381, T.D. 35921
(1915). In Brookside Veneers, Ltd. v. United States, 847 F.2d
786 (Fed. Cir. 1988), the issue was whether within a definition
of wood veneers contained in the Tariff Schedules of the United
States, Congress intended to limit wood veneers according to the
common and commercial use of that material. There the court
stated in pertinent part:
It is a general rule of statutory construction
that where Congress has clearly stated its intent in
the language of a statute, a court should not enquire
further. Griffin v. Oceanic Contractors, Inc., 458
U.S. 564, 570, 102 S.Ct. 3245, 3249, 73 L.Ed.2d 973
(1982); Consumer Product Safety Comm'n V. GTE Sylvania,
Inc., 447 U.S. 102, 108, 100 S.Ct. 2051, 2056, 64
L.Ed.2d 766 (1980); Reid v. Dept. of Commerce, 793
F.2d 277, 281-82 (Fed. Cir. 1986). In headnote 1(a)
Congress Expressly limited the definition of sliced
wood veneers....
Headnote 1(a) also expresses Congress' intent that
wood veneers not be classified according to their
"intended use." Where such a clear expression of
legislative intent of the definitional limitations of a
tariff term exists, it is inappropriate for a court to
frustrate that intent by looking to the common and
commercial use of that item to obtain a definition.
Toyota Motor Sales, U.S.A., Inc. v. United States 585
F.Supp. 649, 655 (Ct. Int'l Trade 1984), aff'd on the
basis of the opinion below, 753 F.2d 1061 (Fed. Cir.
1985).
Id. at 788-89.
Similarly, Subheading Note 1, Chapter 48, HTSUSA, expresses
the intent of the drafters of the Harmonized System, as ratified
by Congress (19 U.S.C. 3003), that paper and paperboard meeting
certain technical specifications is classifiable as kraftliner.
Consequently, it is inappropriate for Customs to frustrate that
intent by looking to the common and commercial meaning of the
term "kraftliner" in order to limit the scope of Subheading Note
1, Chapter 48.
HOLDING:
Pursuant to the foregoing, HRL 950109 dated November 19,
1991, is affirmed.
The merchandise in question, described above as grades 544,
556 and 733, provided it meets the technical specifications of
Subheading Note 1, Chapter 48, is classifiable in subheading
4804.19.0000, HTSUSA, under the provision for uncoated kraft
paper and paperboard, in rolls or sheets, other than that of
heading 4802 or 4803: kraftliner: other. The applicable rate
of duty is free.
If the merchandise does not meet the requirements of
Subheading Note 1, it is classifiable in the residual provisions
of heading 4804, HTSUSA, according to weight.
Sincerely,
John Durant, Director
Commercial Rulings Division