United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0852906 - NY 0853097 > NY 0852991

Previous Ruling Next Ruling

---

NY 852991

JUN 06 1990

CLA-2-48:S:N1:234 852991

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.52.0030

Mr. G. Nicholls
Canadian Pacific Forest Products Limited
1 Nicholas Street, Suite 528
Ottawa, Ontario, Canada K1N 7B7

RE: The tariff classification of "Uncoated Cupstock" (265 gsm) from Canada.

Dear Mr. Nicholls:

In your letter dated May 28, 1990, you requested a tariff classification ruling.

Samples were submitted and will be retained for reference. They are designated "Uncoated Cupstock," in two weights: 160 gsm and 265 gsm. They are to be imported in rolls exceeding 15 cm in width.

The "160 gsm" sample was previously analyzed by the Customs Laboratory and found to be 0.205 mm thick sheets of uncoated paperboard weighing 162.1 gsm, composed of more than 95% chemical kraft pulp fibers, bleached uniformly throughout the mass. We classified this product, in our ruling NY 848873 of Feb. 15, 1990, in subheading 4804.42.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for uncoated, uniformly bleached kraft paper and paperboard weighing more than 150 gsm but less than 225 gsm: base stock for trays, dishes, plates, cups and the like.

The other product for which classification is now being sought, i.e., the "265 gsm" weight, is presumed to be like the "160 gsm," except that it is thicker and heavier.

The applicable subheading for the "Uncoated Cupstock" (265 gsm) will be 4804.52.0030, HTS, which provides for uncoated, uniformly bleached kraft paper and paperboard weighing 225 gsm or more: base stock for trays, dishes, plates, cups and the like. 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

Previous Ruling Next Ruling

See also:

• Tariff No.: 4804.42.00 - Uncoated, bleached kraft paper and paperboard,over 150 but n/o 225 g/m2,over 95% content of wood fibers by chemical process,rolls or sheets
• Tariff No.: 4804.52.00 - Uncoated, bleached kraft paper & paperboard, over 225 g/m2, over 95% content of wood fibers obtained by chemical process, rolls or sheets