CLA-2-48:S:N:N8:234 882641

Mr. John P. Nolan
Kurz-Allen, Inc.
313 Chestnut Street
Philadelphia, PA 19106

RE: The tariff classification of Carton Silkia reverse-side coated paperboard from the United Kingdom.

Dear Mr. Nolan:

In your letter dated February 2, 1993, on behalf of your client, Iggesund Paperboard, Inc., you requested a tariff classification ruling. Samples and specifications were provided. These indicate that the product is a three-ply paperboard, made without the use of adhesives, in weights of 215 to 350 grams per square meter, clay-coated on one face, and made of, in all weights, at least 50 percent by weight of mechanical pulp content.

Carton Silkia is a folding box board, designed for quality packaging applications in the areas of cosmetics, confectionery, medical and health care products, etc. It will be imported in rolls of a width exceeding 15 cm, or in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm.

The applicable subheading for Carton Silkia reverse-side coated paperboard, as described will be 4810.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated clay coated paper or paperboard: Multi-ply: Weighing more than 150 grams per square meter. 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