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NY A85608




July 24, 1996

CLA-2-48:RR:NC:GI:234 A85608

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.91.2000

Ms. Beth A. Reiff
Sun-Tec Group, Inc.
102-A Commerce Circle
Madison, AL 35758

RE: The tariff classification of paperboard (coated boxboard) from Indonesia.

Dear Ms. Reiff:

In your letter dated July 1, 1996, you requested a tariff classification ruling.

The merchandise in question is a grade of paperboard known as "Esprime" (R) to be imported in large rolls for use in the manufacture of folding cartons. Samples and a technical data sheet accompanied your inquiry, and you provided additional information over the telephone.

The samples are white, multi-ply sheets of paperboard whose weights range from 170 to 280 grams per square meter. They consist of a middle layer of chemi-thermomechanical pulp ("CTMP") and a top and back layer of chemical kraft pulp. Since microscopic examination by this office indicates that in all instances the middle CTMP layer is substantially thicker than the top and back layers, it is assumed that the kraft pulp fibers constitute less than 80% of the overall fiber content. For tariff purposes, the product will therefore not be considered "kraft paperboard." The sheets are coated on both sides with clay and calcium carbonate.

The applicable subheading for the above-described paperboard will be 4810.91.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances...multi-ply: weighing more than 150 gsm. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

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