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 > 1992 HQ Rulings > HQ 0950037 - HQ 0950129 > HQ 0950109

Previous Ruling Next Ruling


HQ 950109


November 19, 1991

CLA-2 CO:R:C:T 950109 KWM

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.11.0000; 4804.19.0000

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

RE: Grade 220 Unbleached Kraft Wrapper; Grade 738 Bleached Kraft Plate Stock; Kraft paper and Kraftliner.

Dear Mr. Nicholls:

This is response to your letter dated July 2, 1991, regarding the tariff classification for merchandise described as unbleached kraft wrapper and bleached kraft plate stock.

FACTS:

Your company will be importing paper/boards produced at a mill located in La Tuque, Quebec. Two types of paper/boards were described in your letter as follows:

Grade 220 (229 g/m2) Unbleached Kraft Wrapper is uncoated, with a bursting strength > 393 kPa or its extrapolated equivalent, not less than 80% by weight of total fibre content obtained by chemical sulphate process. Previous shipments entered the U.S. under Harmonized Classification 4804.51.00008.

Grade 738 (163 g/m2) Bleached Kraft Plate Stock is uncoated, with a bursting strength > 393 kPa or its extrapolated equivalent, not less than 95% by weight of total fibre content obtained by chemical sulphate process. Previous shipments entered the U.S. under Harmonized Classification 4804.42.00304.

Specification sheets and samples of the products were included with your request. Lastly, you state that the merchandise will be imported in roll widths exceeding 15 cm.

ISSUE:

Is the unbleached kraft wrapper classified as other kraft paperboard in subheading 4801.51.0000, Harmonized Tariff Schedule of the United States, or is it more properly described as unbleached kraftliner of subheading 4804.11?

Is the bleached kraft plate stock classified as other kraft paperboard in subheading 4804.42.0030, Harmonized Tariff Schedule of the United States, or is it more properly described as bleached kraftliner of subheading 4804.19?

Mr.
Grant Nicholls

Page 2

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes.

Your submission indicates that prior entries of the sample merchandise have been entered under subheadings 4804.42, HTSUSA and 4804.51, HTSUSA, which include articles described as "other kraft paper and paperboard . . .." These headings are referred to as "basket provisions" and provide classification breakouts for articles not described by eo nomine terms else where in the nomenclature. In this case, the issue is whether the terms of subheadings 4804.11 and 4804.19, HTSUSA, more properly describe the merchandise at issue.

Subheadings 4804.11 and 4804.19, HTSUSA, include:

4804 Uncoated kraft paper and paperboard, in rolls, or sheets, other than that of heading 4802 or 4803:
Kraftliner:
4804.11 Unbleached:
4804.19 Bleached:

Emphasis added. Neither you nor U.S. Customs allege that the products are classified in headings 4802 or 4803, HTSUSA; the terms of those headings clearly do not include this merchandise. Further, both parties agree that this is, in fact, kraft paper or paperboard, based on Legal Note 5 to chapter 48, HTSUSA:

5. In this chapter, "kraft paper and paperboard" means paper or paperboard of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulphate or soda processes.

Your letter states that not less than 80 (Grade 220) or 95 (Grade 738) percent by weight of the fibers in the sample merchandise were obtained through the chemical sulphate process. Thus, the issue is whether this merchandise is "kraftliner" for purposes of the HTSUSA.

The Legal Notes to chapter 48, HTSUSA, include the following subheading note:

1. For the purposes of subheading 4804.11 and 4804.19, "kraftliner" means machine-finished or machine-glazed paper and paperboard, of which not less than 80 percent of the total fiber content consists of wood fibers obtained by the chemical sulphate or soda processes, in rolls, weighing more than 155 g/m2 and having a

Mr.
Grant Nicholls

Page 3
minimum mullen bursting strength, as indicated in the following table, or the linearly interpolated or extrapolated equivalent for any other weight . . .(table omitted).

The information provided with your request indicates that the sample material does fulfill the requirements for classification as "kraftliner."

Customs is required to classify merchandise according to the terms of the headings and the relevant legal notes. These constitute the language of the statue as enacted by Congress, and are a clear expression of Congressional intent regarding the classification of imported goods. Customs is charged with realizing that intent. Therefore, because the sample goods are specifically provided for by the eo nomine terms of subheadings 4804.11 and 4804.19, HTSUSA, as defined by legal subheading note 1, they are classified in those headings by application of GRI 1.

HOLDING:

The merchandise described as Grade 220, Unbleached Kraft Wrapper, weighing 229 g/m2, with a bursting strength > 393 kPa or its extrapolated equivalent, not less than 80% by weight of total fibre content obtained by chemical sulphate process, is classified in subheading 4804.11.0000, as uncoated kraft paperboard, kraftliner, unbleached. The applicable duty rate is free.

The merchandise described as Grade 738, Bleached Kraft Plate Stock, weighing 163 g/m2 is uncoated, with a bursting strength > 393 kPa or its extrapolated equivalent, not less than 95% by weight of total fibre content obtained by chemical sulphate process, is classified in subheading 4804.19.0000, HTSUSA. The applicable rate of duty is free.

Sincerely,

John A. Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: