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NY 852994


AUG 17 1990

CLA-2-48:S:N1:234 852994

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.19.0000

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

RE: The tariff classification of "Solid Bleached Linerboard" (183 and 205 gsm) from Canada.

Dear Mr. Nicholls:

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

Our previous ruling 848870, issued to you on 2/14/90, dealt with several paperboard items (shipped to the U.S. in rolls exceeding 15 cm in width and used mainly in the production of containers), including a 161 gsm weight of "Solid Bleached Linerboard." You now ask that we classify the remaining weights in which that product is supplied, namely 183 and 205 gsm.

Samples of these two weights were previously submitted and have now been analyzed by the Customs Laboratory. The lab reports that both samples, consisting of sheets of white paperboard composed of more than 90% chemical bleached kraft pulp fibers, meet the definition of "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS).

Accordingly, the applicable subheading for the "Solid Bleached Linerboard" (183 and 205 gsm) will be 4804.19.0000, HTS, which provides for uncoated kraftliner, bleached, in rolls or sheets. 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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