CLA-2-48:S:N1:234 870444
Mr. Jerome L. Grill
Central National-Gottesman Inc.
100 Park Avenue
New York, New York 10017
RE: The tariff classification of white-top kraftliner
(paper/paperboard) from South Africa.
Dear Mr. Grill:
In your letter dated January 8, 1992, you requested a tariff
classification ruling.
Two samples of white-top kraftliner were submitted and have
been analyzed by our laboratory. They are sheets of uncoated
paper which are white on one side and brown on the other. The
lab finds that they consist of a white top layer made entirely
of chemical bleached kraft pulp fibers and a brown bottom layer
made of over 90% chemical bleached and unbleached kraft pulp
fibers. The two layers are not bonded with an adhesive.
The sample labeled 125 gsm was found to have a weight of
126.8 gsm and a bursting strength of 700.0 kPa, while the sample
labeled 150 gsm was found to have a weight of 144.0 gsm and a
bursting strength of 629.9 kPa. Both samples meet the
specifications for "kraftliner" set forth in Subheading Note 1,
Chapter 48 of the Harmonized Tariff Schedule of the United States
(HTS).
The applicable subheading for the white-top kraftliner will
be 4804.19.0000, HTS, which provides for kraftliner, other than
unbleached. 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