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 > 1993 HQ Rulings > HQ 0951469 - HQ 0951626 > HQ 0951540

Previous Ruling Next Ruling


HQ 951540


February 16, 1993

CLA-2 CO:R:C:T 951540 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 4804.19.0000; 4804.42.0030

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

RE: Kraftliner; paper and paperboard; Subheading Note 1, Chapter 48; HRL 951115

Dear Mr. Nicholls:

This letter is in response to your request for the tariff classification of certain paper products. Samples were submitted for examination.

FACTS:

You describe the merchandise at issue as cup stock, which is kraft paperboard, uncoated, bleached uniformly throughout the mass, and more than 95 percent by weight of wood fibers by a chemical process. Cup stock is used as base stock for trays, dishes, plates, cups and the like. You also state the merchandise will be imported in roll widths exceeding 15 centimeters.

You have submitted samples and specification sheets for the merchandise at issue. You have requested the following be classified:

Grade 635 (215 g/m2). A laboratory analysis showed it weighs 232.9 g/m2 and has a thickness of 0.35 millimeters. Also, it has an ash of 0.3 percent and a Mullen bursting strength of 723.5 kPa.

Grade 637 (195 g/m2). A laboratory analysis showed it weighs 198.2 g/m2 and has a thickness of 0.26 millimeters. Also, it has an ash of 0.3 percent and a Mullen bursting strength of 586 kPa.

Grade 637 (255 g/m2). A laboratory analysis showed it weighs 251.8 g/m2 and has a thickness of 0.35 millimeters. Also, it has an ash of 0.4 percent and a Mullen bursting strength of 778 kPa.

ISSUE:

Whether the merchandise at issue is classifiable as kraftliner?

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 4804, HTSUSA, provides for uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803. For the purposes of Chapter 48, HTSUSA, the expression "kraft paper and paperboard" means paper and paperboard of which not less than 80 percent by weight of the total fiber content consists of fibers obtained by the chemical sulfate or soda processes. Note 5, Chapter 48, HTSUSA. Since 95 percent of the total fiber content of the instant paper derives from fibers obtained by the chemical sulfate process, and since it is not a class or kind of paper classifiable in either heading 4802 or heading 4803, the paper at issue is classifiable for tariff purposes as kraft paper and paperboard of heading 4804.

Subheading 4804.11, HTSUSA, provides for unbleached kraftliner; subheading 4804.19, HTSUSA, provides for other kraftliner. The term "kraftliner" is defined by Subheading Note 1, Chapter 48, HTSUSA, which provides the following:

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 by weight of the total fiber content consists of wood fibers obtained by the chemical sulfate or soda processes, in rolls, weighing more than 115 g/m2 and having a minimum Mullen bursting strength, as indicated in the following table, or the linearly interpolated or extrapolated equivalent for any other weight.

Weight Minimum Mullen bursting strength

115 393
125 417
200 637
300 824
400 961

In Headquarters Ruling Letter (HRL) 951115, dated April 9, 1992, we ruled that paper and paperboard, not commercially known as "kraftliner," but which met the definition of that term as set forth in subheading note 1, Chapter 48, were classifiable for tariff purposes as kraftliner. Grade 635 (215 g/m2) and Grade 637 (255 g/m2) meet the definition of kraftliner provided by subheading note 1, Chapter 48, and therefore, are classifiable under subheading 4804.19, HTSUSA. Grade 637 (195 g/m2) does not meet the requirements for the minimum Mullen bursting strength contained in subheading note 1, Chapter 48. Consequently, it is not classifiable as kraftliner; instead, Grade 637 (195 g/m2) is classifiable under subheading 4804.42, HTSUSA.

HOLDING:

Grade 635 (215 g/m2) and Grade 637 (255 g/m2) are classified under subheading 4804.19.0000, HTSUSA, which provides for uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803, kraftliner, other. Articles classified under this subheading are free of duty.

Grade 637 (195 g/m2) is classified under subheading 4804.42.0030, HTSUSA, which provides for uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803, other kraft paper and paperboard weighing more than 150 g/m2 but less than 225 g/m2, bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process, other, base stock for trays, dishes, plates, cups and the like. Articles classified under this subheading are free of duty.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: