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NY 869840


DECEMBER 30, 1991

CLA-2-48:S:N1:234 869840

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.19.0000

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

RE: The tariff classification of two grades of Kraft paper or paperboard from Canada.

Dear Mr. Nicholls:

In your letter dated December 4, 1991, to the Area Director, Blaine, Washington, you requested a tariff classification ruling.

Samples have been submitted, which have been referred to the Customs Laboratory for analysis, representing your grades 732, Bleached Core Stock and 734, Bleached Corrugating Medium. The laboratory reports that the samples meet the criteria of Chapter 48 Subheading Note 1, which defines "Kraftliner".

In a recent decision, HQ 950109, of November 19, 1991, our Headquarters' Commercial Rulings Division advised you that paper or paperboard which meets the criteria of Subheading Note 1 will be classified accordingly, notwithstanding that such paper or paperboard may not be commonly or commercially known as "Kraftliner". That precedent will be followed, here.

The applicable subheading for the grades 732, Bleached Core Stock and 734, Bleached Corrugating Medium, will be 4804.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Kraftliner: Other (than unbleached). 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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