CLA-2-48:RR:NC:SP:234 C83621

Mr. John E. Guida
E.R. Hawthorne & Co., Inc.
9370 Wallisville Rd.
Houston, Texas 77013

RE: The tariff classification of "plasterboard liner" (paper/paperboard) from Germany.

Dear Mr. Guida:

In your letter dated January 22, 1998, on behalf of Gusco Handel G. Schurfeld & Co. (Hamburg, Germany), you requested a tariff classification ruling.

Four samples of paper or paperboard known as "plasterboard liner" were submitted with your inquiry. They are identified as follows:

> Plasterboard Liner Grey, 170 gsm > Plasterboard Liner Ivory, 180 gsm > Plasterboard Liner Green/Grey, 180 gsm > Plasterboard Liner Green, 190 gsm

The samples have been analyzed by the New York Customs Laboratory, which finds all of them to be uncoated paperboard consisting of two or more layers bonded together without the aid of an adhesive. With the exception of "Grey, 170 gsm" (both sides of which look the same), one side of each sample is a different color or shade than the opposite side. The products are composed of more than 95% recycled chemical bleached and unbleached kraft pulp fibers, and some mechanical pulp fibers. The samples do not meet the bursting strength requirements for "kraftliner," as set forth in Subheading Note 1 of Chapter 48, Harmonized Tariff Schedule of the United States (HTS).

The paperboard will be imported in rolls ranging from about 128 to 200 cm in width, and will be used in the production of gypsum wallboard panels.

The applicable subheading for the above-described "plasterboard liners" will be 4804.49.0000, HTS, which provides for other (than certain enumerated) kraft paper and paperboard weighing more than 150 gsm but less than 225 gsm. The rate of duty will be 2.4%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division