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NY 850795


APR 25 1990

CLA-2-48:S:N1:234 850795

CATEGORY: CLASSIFICATION

TARIFF NO.: 4807.99.4000; 4811.39.4040

Ms. F. R. Brown
Bonar Packaging Ltd.
P.O. Box 1050, Station T
Calgary, Alberta, Canada T2H 2J1

RE: The tariff classification of two grades of paper from Canada.

Dear Ms. Brown:

In your letter dated February 26, 1990, you requested a tariff classification ruling.

Samples of two grades of paper were submitted and have been analyzed by our laboratory. Both grades will be imported in rolls having a width exceeding 15 cm.

The lab reports that the first product, said to be used as "ream wrap," is an uncoated composite white paper composed of two outer layers of paper bonded to a center layer of plastic. Overall, it weighs 96.1 grams per square meter (gsm) and has a total thickness of 0.110 mm. The plastic layer is composed of polyethylene which is 0.030 mm thick. The paper layers, which have a combined thickness of 0.080 mm, are composed of 100% kraft bleached pulp fibers.

The applicable subheading for the "ream wrap" paper will be 4807.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) composite paper, not surface- coated or impregnated, in rolls or sheets. The rate of duty will be free.

The second product is a shiny, grayish "masking paper" which is coated on both sides with plastic. The lab indicates that it weighs 67.8 gsm and has an overall thickness of 0.090 mm; the outer plastic coatings are composed of polyethylene (total thickness 0.040 mm), while the paper (0.050 mm thick) is composed of more than 80% mechanical pulp fibers and less than 20% chemical bleached pulp fibers.

The applicable subheading for the "masking paper" will be 4811.39.4040, which provides for other (than certain enumerated) plastic-coated paper. 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

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