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NY 852993


JUN 06 1990

CLA-2-48:S:N1:234 852993

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.31.2030

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

RE: The tariff classification of "Polycoated Cup Stock (235 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 "Polycoated Cup Stock," in two weights: 215 gsm and 235 gsm. They are to be imported in rolls exceeding 15 cm in width.

The "215 gsm" sample was previously analyzed by the Customs Laboratory and found to be sheets of paperboard measuring over 0.3 mm in thickness, composed of more than 95% chemical bleached pulp fibers, and coated on both surfaces with a polyurethane plastic film. We classified this product, in our ruling NY 848873 of Feb. 15, 1990, in subheading 4811.31.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for bleached, plastic-coated paper or paperboard, 0.3 mm or more in thickness, weighing more than 150 gsm: base stock for trays, dishes, plates, cups and the like.

The other product for which classification is now being sought, i.e., the "235 gsm" weight, is presumed to be like the "215 gsm," except that it is coated with plastic on one side only, and is thicker and heavier; such differences do not affect the classification in this instance.

The applicable subheading for the "Polycoated Cup Stock (235 gsm)" will be 4811.31.2030, HTS, which provides for certain plastic-coated paper or paperboard, as described above. 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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