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HQ 087680


September 21, 1990

CLA-2 CO:R:C:G 087680 CRS

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.19.0000

Mr. Grant Nicholls
Corporate Manager, Customs
Canadian Pacific Forest Products Ltd.
1 Nicholas Street
Suite 528
Ottawa, Ontario K1N 7B7
Canada

RE: Linerboard not bonded together by an adhesive but combined wet on wet in one pass along the foudrinier section of a paper making-machine classifiable as other (than unbleached) kraftliner. Modification of NYRL 848870.

Dear Mr. Nicholls:

This is in reply to your letter dated May 28, 1990, to our New York office, in which you requested reconsideration of New York Ruling Letter (NYRL) 848870 dated February 14, 1990.

FACTS:

NYRL 848870 concerned the classification of four types of paper/paperboard used principally to manufacture corrugated or solid paperboard containers. Your request for reconsideration however, concerns only one of the four items classified in NYRL 848870, specifically, paper known as "Sno-Top Kraft Linerboard." "Sno-Top" is manufactured in Canada, is supplied in three basis weights (127, 183 and 205 g/m) and will be imported in rolls exceeding 15 cm in width. The paper is composed of a white top layer made of more than 95 percent bleached kraft pulp fibers and a brown bottom layer made of more than 85 percent unbleached kraft pulp fibers. The paper is not coated and has a Mullen bursting strength of 473.7 KPA. All three weights have been determined by a Customs laboratory to meet the requirements of Subheading Note 1, Chapter 48, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which defines the term "kraftliner."

In NYRL 848870, the "Sno-Top" paper at issue was classified in subheading 4807.99.4000, HTSUSA, on the basis that it was a composite paper made from two layers bonded together by an adhesive. However, you state, and laboratory analysis confirms, that the layers are not bonded by means of an adhesive but rather are combined "wet on wet" in one pass along the foudrinier section of a paper-making machine.

LAW AND ANALYSIS:

Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order.

Heading 4807, HTSUSA, provides for composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or in sheets. Heading 4804, HTSUSA, provides for uncoated kraft paper and paperboard, in rolls or in sheets, other than that of heading 4802 or 4803. Note 6, HTSUSA, requires that goods of Chapter 48 which are classifiable in two or more headings of the Chapter are to be classified in the heading which occurs last in numerical order. Since the "Sno-Top" paper in question was thought to meet the requirements of both headings 4804 and 4807 it was classified as other (than certain enumerated) composite paper of subheading 4807.99.4000, HTSUSA, free of duty.

However, the paper is not bonded together by means of an adhesive and was therefore incorrectly classified in heading 4807. As the paper is uncoated, is imported in rolls, and meets the definition of "kraftliner" as set forth in Subheading Note 1, Chapter 48, it is correctly classifiable in heading 4804, HTSUSA.

HOLDING:

"Sno-Top Kraft Linerboard" is classifiable in subheading 4804.19.0000, HTSUSA, under the provision for uncoated kraft paper and paperboard, in rolls or in sheets, other than that of heading 4802 or 4803, kraftliner, other. Articles classifiable in this subheading are free of duty.

Pursuant to section 177.9, Customs Regulations (19 CFR 177.9), NYRL 848870 dated February 14, 1990, is modified in conformity with the foregoing.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,


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