The tariff classification of "Unbleached Kraft Linerboard"(183, 205, and 337 gsm) from Canada.

NY 852995 JUL 26 1990 CLA-2-48:S:N1:234 852995 CATEGORY: Classification TARIFF NO.: 4804.11.0000 Mr. G. Nicholls Canadian Pacific Forest Products Limited 1 Nicholas Street, Suite 528 Ottawa, Ontario, Canada K1N 7B7 RE: The tariff classification of "Unbleached Kraft Linerboard" (183, 205, and 337 gsm) from Canada. Dear Mr. Nicholls: In your letter dated May 28, 1990, you requested a tariff classification ruling. Our previous ruling 848870, issued to you on 2/14/90, dealt with several paperboard items (shipped to the U.S. in rolls exceeding 15 cm in width and used mainly in the production of containers), including a 127 gsm weight of "Unbleached Kraft Linerboard." You now ask that we classify the remaining weights in which that product is supplied, namely 183, 205 and 337 gsm. Samples of these three weights were previously submitted and have now been analyzed by the Customs Laboratory. The lab reports that all the samples, consisting of sheets of uncoated brown paperboard composed of more than 90% chemical sulfate pulp fibers, meet the definition of "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS). Accordingly, the applicable subheading for the "Unbleached Kraft Linerboard" (183, 205 and 337 gsm) will be 4804.11.0000, HTS, which provides for uncoated kraftliner, unbleached, in rolls or sheets. 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 New York Seaport