The tariff classification of folding carton board from Brazil

NY E87016 October 19, 1999 CLA-2-48:RR:NC:2:234 E87016 CATEGORY: Classification TARIFF NO.: 4810.32.0020 Ms. Carolyn A. Stone Director of Transportation Paper Products Marketing 806 S.W. Broadway, Suite 300 Portland, Oregon 97205 RE: The tariff classification of folding carton board from Brazil Dear Ms. Stone: In your letter dated September 3, 1999 you requested a tariff classification ruling. A sample was submitted, representing a class of paperboard designated “SBS Bleached Board for Folding Carton Applications.” The Customs Laboratory reports that the sample, semi-glossy and inorganically coated (ash of 8.3 percent) on one side, is composed of chemical bleached kraft pulp fibers; weighs 316.9 grams per square meter, and is 0.385 mm in thickness. The applicable subheading for paperboard having specifications of the sample, imported in shapes and sizes provided for in chapter note 48-7(A), will be 4810.32.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets: Kraft paper and paperboard, other than that of a kind used for writing, printing or other graphic purposes: 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 and weighing more than 150 grams per square meter: Folding carton board. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division