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NY 857931


DEC 28 1990

CLA-2-48:S:N1:234 857931

CATEGORY: CLASSIFICATION

TARIFF NO.: 4803.00.4000; 4823.90.8500

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

RE: The tariff classification of facial and toilet tissue stock from Canada.

Dear Mr. Nicholls:

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

Your request concerns three kinds of household and toilet tissue stock which will ordinarily be shipped in rolls exceeding 36 cm in width. On occasion, however, the goods will be in the form of smaller rolls (over 15 cm but under 36 cm wide). The smaller rolls are still considered "stock" because they are subject to further conversion into finished products; they are not perforated but are embossed slightly on each end to prevent ply separation during high-speed runs through the machines.

Samples of each grade were submitted and have been analyzed by our laboratory. The results are as follows:

"2-ply facial tissue stock, 15.61 gsm (grade 8312):" Thin white plies weighing 15.3 gsm each, consisting of webs of cellulose fibers of closed formation. The plies are not coated, have a crepe ratio of less than 35% and weigh less than 20 gsm before creping.

"2-ply toilet tissue stock, 16.36 gsm (grade 8328):" Thin white plies weighing 16.6 gsm each, consisting of webs of cellulose fibers of closed formation. The plies are not coated, have a crepe ratio of less than 35% and weigh less than 20 gsm before creping.

"1-ply toilet tissue stock, 19.16 gsm (grade 8370):" Thin white plies weighing 19.5 gsm each, consisting of webs of cellulose fibers of closed formation. The plies are not coated, have a crepe ratio of less than 35% and weigh less than 20 gsm before creping.

The applicable subheading for the above three grades of tissue stock, when shipped in rolls exceeding 36 cm in width, will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for webs of cellulose fibers, in rolls of a width exceeding 36 cm. The rate of duty will be free.

The applicable subheading for the same grades with roll widths not exceeding 36 cm will be 4823.90.8500, HTS, which provides for webs of cellulose fibers, cut to size or shape. The rate of duty will be 5.3%.

Goods classifiable under subheading 4823.90.8500, HTS, which have originated in the territory of Canada, will be entitled to a 2.1% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. (The 2.1% rate will be effective beginning January 1, 1991, superseding the 1990 rate of 3.1%.)

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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