NY 854463
JUL 23 1990
CLA-2-48:S:N1:234 854463
Ms. F. R. Brown
Bonar Packaging Ltd.
P.O. Box 1050, Station T
Calgary, Alberta, Canada T2H 2J1
RE: The tariff classification of paperboard from Canada.
Dear Ms. Brown:
In your letter dated July 12, 1990, you requested a tariff
classification ruling.
The first item is said to be made of material which is the
same or similar to that shown as sample 5 in our previous ruling
844448 of August 29, 1989. That merchandise was unbleached,
polyethylene-coated linerboard in large rolls. In the current
instance, you state that the polycoated linerboard is "placed on
a die cutter and cut into heads, diameters varying from 34 to 58
inches, stacked on pallets and shipped." We take that to mean
that the instant goods are circular sheets intended for use as
end protectors (headers) on large rolls of paper or other
materials.
The applicable subheading for the circular, polycoated
headers will be 4823.90.6500, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (than certain
enumerated) paper and paperboard, cut to size or shape. The rate
of duty will be 5.6%.
Goods classifiable under subheading 4823.90.6500, HTS, which
have originated in the territory of Canada, will be entitled to a
3.3 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
The second item is a lamination of two flat uncoated sheets
of linerboard stuck together with a wax adhesive. You indicate
that this laminate is cut to pallet sizes, e.g., 40 x 48 inches,
48 x 48 inches, etc. We assume that all of these "pallet sheets"
will be rectangular in shape, and that, in an unfolded state, one
side will exceed 36 cm and the other 15 cm.
The third item is a lamination of two flat uncoated sheets
of 150 gsm linerboard stuck together with a 22 gsm layer of
polyethylene. It is used as "roll wrap." We assume that it will
be imported either in rolls exceeding 15 cm in width, or in
rectangular sheets with one side exceeding 36 cm and the other 15
cm.
The applicable subheading for both the "pallet sheets" and
the linerboard/polyethylene/linerboard "roll wrap" will be
4807.99.4000, HTS, which provides for other (than certain
enumerated) composite paper and paperboard. 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