CLA-2 R:C:T 957616 BC
Lisa Levaggi Borter, Esq.
Adduci, Mastriani, Schaumberg & Schill
1140 Connecticut Avenue, N.W.
Washington, D.C. 20036
RE: Revocation of NYRL 886928; classification of gypsum linerboard;
composite paper constructed with an adhesive
Dear Ms. Borter:
This responds to your letter of December 15, 1994, wherein you
requested reconsideration of New York Ruling Letter (NYRL) 886928 on
behalf of your client Weig Karton, Inc. That ruling classified
linerboard in heading 4804, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for uncoated kraft paper and
paperboard, in rolls or sheets. You contend that the information upon
which that ruling was based was incomplete and that the linerboard
should be classified in heading 4807, HTSUSA, which provides for
certain composite paper and paperboard, in rolls or sheets.
Upon review of the matter, we concluded that NYRL 886928 should
be revoked for the reasons set forth below. Pursuant to section 625,
tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of
Title VI (Customs Modernization), notice of the proposed revocation
was published May 17, 1995, in the Customs Bulletin, Volume 29, No.
20. No comments were received in response to the notice.
FACTS:
On July 20, 1993, Customs issued NYRL 886928 to Montgomery
International, Inc., on behalf of M.J. Weig & Co. The ruling
described the merchandise therein classified as: (1) a lighter weight
linerboard, weighing 221.2 g/sq. meter, with a Mullen bursting
strength of 500.3, and consisting of more than 95% by weight of
chemical unbleached kraft pulp fibers; and (2) a heavier weight
linerboard, weighing 229.7 g/sq. meter, with a Mullen bursting
strength of 558.9, and consisting of a mixture of bleached and
unbleached kraft pulp fibers (not uniformly bleached throughout the
mass). The ruling noted that neither linerboard met the tariff
definition of "kraftliner" in Subheading Note 1 to Chapter 48, HTSUSA.
The ruling classified the lighter weight linerboard in subheading
4804.41.4000, HTSUSA, as other unbleached kraft paper or paperboard,
weighing more than 150 g/sq. meter but less than 225 g/sq. meter, and
the heavier weight linerboard in subheading 4804.59.0000, HTSUSA, as
other kraft paper or paperboard, weighing 225 g/sq. meter or more.
2
In your letter, you stated that the facts presented to Customs at
the time of the NY ruling were incomplete; thus, in the absence of a
significant fact, Customs misclassified the linerboard. That fact is
the presence of an adhesive used to bind the seven plies that make up
the linerboard at issue.
ISSUE:
What is the proper classification for the linerboard at issue
consisting of seven plies bound together with an adhesive?
LAW AND ANALYSIS:
New York Ruling Letter 886928 was issued based on the information
then available to Customs. The supplier of that information failed to
point out that the linerboard was constructed through a process that
employed an adhesive to bind its plies. This previous ruling request
provided the following information regarding this point: "The seven
sheets are couched together under pressure to form a seven ply single
sheet and then steam dried. The dry seven ply single sheet is then
rolled into reels." The Customs laboratory examined the samples then
submitted and concluded that there was no adhesive present. Thus, the
ruling was based in part on the then understood fact that the
linerboard's plies were not bound with an adhesive.
In your letter, you disclosed the omitted fact that an adhesive
is used in production of the linerboard; you stated that in the
production process, an adhesive is "sprayed on each sheet and the
seven plies are pressed together and steam dried." You indicated that
in a meeting at Customs New York Seaport office, our National Import
Specialist experienced in the classification of paper and paperboard
products concluded that if the linerboard is constructed with the use
of an adhesive, as you described, it should be classified in heading
4807, HTSUSA, as composite paper and paperboard (made by sticking flat
layers of paper or paperboard together with an adhesive).
The samples of linerboard you submitted with the instant request
for reconsideration were examined at the Customs laboratory. Its
report #2-95-30582, dated January 27, 1995, indicates that an adhesive
is present. We are now convinced that the linerboard tested and
reported on in this lab report (#2-95-30582) is the same type of
product classified in NYRL 886928. Since we herein recognize that the
linerboard there classified was misdescribed, as hereinabove
explained, and thus misclassified, we conclude that NYRL 886928 should
be revoked and replaced by the instant ruling.
HOLDING:
The linerboard at issue, constructed with an adhesive to bind its
multi-layers (plies), is classifiable in subheading 4807.99.4000,
HTSUSA, which provides in part for composite paper made by sticking
flat layers of paper together with an adhesive, not surface-coated or
impregnated, whether or not internally reinforced, in rolls or sheets:
other: other: other. The applicable duty rate is "Free."
Accordingly, NYRL 886928 is hereby revoked.
3
In accordance with section 625, this ruling will become effective
60 days after its publication in the Customs Bulletin. Publication of
rulings or decisions pursuant to section 625 does not constitute a
change of practice or position as contemplated in section
177.10(c)(1), Customs Regulations (19 CFR 177.10(c){1)).
Sincerely,
John Durant, Director
Commercial Rulings Division