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 NY Rulings > NY 0874653 - NY 0874890 > NY 0874795

Previous Ruling Next Ruling


NY 874795


July 1, 1992

CLA-2-48:S:N1:234 874795

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.19.0000; 4804.29.0000; 4823.90.8500

Mr. Thomas Ryan
National Pulp & Paper Company, Inc.
3010 Westchester Avenue
Purchase, N.Y. 10577

RE: The tariff classification of abrasive kraft paper (base for sandpaper) from Sweden.

Dear Mr. Ryan:

In your letter dated May 21, 1992, you requested a tariff classification ruling.

Two samples of uncoated kraft paper said to be used as a base material for sandpaper were submitted and have been analyzed by the Customs Laboratory.

One sample, having a nominal weight of 122.5 grams per square meter, was found by the lab to be sheets of off-white (cream color) paper with a weight of 122.7 gsm, a composition of 100% bleached kraft pulp fibers, and a bursting strength of 700.0 kPa. This sample was thus found to meet the definition of "kraftliner" set forth in Subheading Note 1 of Chapter 48, Harmonized Tariff Schedule of the United States (HTS).

Accordingly, the applicable subheading for the "122.5 gsm abrasive kraft paper, semibleached" will be 4804.19.0000, HTS, which provides for kraftliner, other than unbleached. The rate of duty will be free.

The other sample, having a nominal weight of 90.5 gsm, was found to be sheets of off-white (cream color) paper with a weight of 91.7 gsm and a composition of 100% bleached kraft pulp fibers. In addition, this sample was found to meet the definition of "sack kraft" set forth in Subheading Note 2, Chapter 48 of the HTS.

Accordingly, the applicable subheading for the "90.5 gsm abrasive kraft paper, semibleached" will be 4804.29.0000, HTS, which provides for sack kraft paper, other than unbleached. The rate of duty will be free.

You indicate that the product will be imported in a range of weights (68 to 150 gsm), bleached or unbleached. The above classifications will apply only to the extent that particular variations fulfill the technical requirements of the cited subheadings and subheading notes.

You also indicate that these papers will be imported in rolls. The above classifications will apply only to rolls having a width exceeding 15 cm. The applicable subheading for narrower rolls will be 4823.90.8500, HTS, which provides for other (than certain enumerated) paper, cut to size or shape. The rate of duty will be 5.3%.

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

Previous Ruling Next Ruling

See also: