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NY L84557




May 25, 2005

CLA-2-48:RR:NC:SP:234 L84557

CATEGORY: CLASSIFICATION

TARIFF NO.: 4811.59.4040; 4807.00.9400; 4811.90.8000

Ms. Chantal Adams
Flexia Corporation
369 Elgin Street
Brantford, Ontario N3S 7P5
Canada

RE: The tariff classification of paper from Canada.

Dear Ms. Adams:

In your letter dated April 25, 2005, you requested a tariff classification ruling. Samples and product descriptions pertaining to four grades of paper were submitted for our review. You state that all grades will be imported in roll form, in varying widths and lengths. For the purposes of this ruling, it is assumed that all rolls will exceed 15 cm in width.

Sample “B” consists of bleached kraft paper (65 g/m2) that is coated on one side with low-density polyethylene (8 g/m2). The uncoated side has been printed with repetitive graphics (i.e., pictures of fish and the words “market fresh/ quality seafood”). This paper is said to be used for “deli wrapping or seafood wrapping/ packaging.”

The applicable subheading for the paper represented by sample “B” will be 4811.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics: in strips or rolls of a width exceeding 15 cm. The rate of duty will be Free.

Sample “C” consists of two layers of unbleached kraft linerboard (each 127 g/m2) that have been laminated together with a layer of low-density polyethylene (24 g/m2) between them. The sample is not surface-coated or impregnated, and is not printed, but you state that this grade will be supplied in both plain and printed versions. The end use is said to be for “paper mill packaging or for corrugated facing.”

The applicable subheading for the plain (unprinted) version of product “C” will be 4807.00.9400, HTS, which provides for other (than certain enumerated) composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. The rate of duty will be Free.

The applicable subheading for the printed version of product “C” will be 4811.90.8000, HTS, which provides for other (than certain enumerated) paper or paperboard, surface-decorated or printed : in strips or rolls of a width exceeding 15 cm : weighing over 30 g/m2. The rate of duty will be Free.

Sample “D” consists of unbleached, unprinted kraft linerboard (205 g/m2) coated on one side with low-density polyethylene (24 g/m2). The end use is said to be “for paper mill packaging or header stock.”

The applicable subheading for product “D” will be 4811.59.4040, HTS, which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics: in strips or rolls of a width exceeding 15 cm. The rate of duty will be Free.

Sample “E” consists of unbleached, unprinted kraft paper (65 g/m2) coated on one side with low-density polyethylene (8 g/m2). This paper is said to be used as butcher wrap or for making multiwall paper sacks.

The applicable subheading for product “E” will be 4811.59.4040, HTS, which provides for other (than certain enumerated) paper and paperboard, coated, impregnated or covered with plastics: in strips or rolls of a width exceeding 15 cm. 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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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