NY 862830

MAY 31 1991

CLA-2-48:S:N1:234 862830

Mr. Grant Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of "Wet Strength Linerboard" from Canada.

Dear Mr. Nicholls:

In your letter dated April 23, 1991, you requested a tariff classification ruling.

Specifications and samples of uncoated, unbleached kraft paperboard known as "Wet Strength Linerboard" (205 and 254 gsm) were submitted and have been analyzed by the New York Customs Laboratory. The lab 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 product, also known in the trade as "Agriboard" or "Hydrotex," will be imported in rolls exceeding 15 cm in width.

The applicable subheading for the "Wet Strength Linerboard" (205 and 254 gsm) will be 4804.11.0000, HTS, which provides for unbleached kraftliner. 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.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport