CLA-2-48:S:N8:234 807069
Mr. Bob Fukano
Pulp & Paper Department
Mitsubishi International Corporation
1201 Third Avenue, Suite 3700
Seattle, Washington 98101
RE: The tariff classification of single and multi-ply
corrugating medium, from Japan.
Dear Mr. Fukano:
In your letter dated February 7, 1995, you requested a tariff
classification ruling for imported single and multi-ply corrugating
medium, from Japan. Samples of single, 125 grams per square meter,
product were submitted, which will be retained for reference.
The product is paper to be used as corrugating medium,
produced from 100 percent waste paper, and having the following
estimated fiber content:
Kraft: 45%
Semichemical: 10.5%
Groundwood: 44.5%
It is made on multi-ply cylinder board machines and on
fourdrinier. The single-ply papers weigh 125 grams per square
meter; the multi-ply papers weigh 225 grams per square meter or
more. There is no information presented to the effect that the
multi-ply papers contain at least one ply with characteristics
different from the others.
The applicable subheading for the single ply product will be
4805.60.9020, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated) uncoated
paper and paperboard, in rolls or sheets (of specified sizes and
shapes), weighing 150 grams per square meter or less: Corrugating
medium. The rate of duty will be 3.6 percent.
The applicable subheading for the multi-ply product will be
4805.80.4090, HTS, which provides for: Other (than certain
enumerated) uncoated paper and paperboard, in rolls or sheets (of
specified sizes and shapes), weighing 225 grams per square meter or
more. 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