The tariff classification of clay coated bleached linerboard from Canada

NY G88074 April 20, 2001 CLA-2-48:RR:NC:2:234 G88074 CATEGORY: Classification TARIFF NO.: 4810.91.2000; 4810.91.4000 Mr. K. R. Stewart The Laurek Group 260 Hearst Way, Suite 314 Kanata, Ontario, Canada K2L 3H1 RE: The tariff classification of clay coated bleached linerboard from Canada Dear Mr. Stewart: In your letter dated Feb. 16, 2001, on behalf of your client, Smurfit Stone Container Canada, Inc., you requested a tariff classification ruling. Samples were submitted, which have been analyzed by the Customs laboratory. The several grades, all denominated White Top Linerboard, are multi-ply paper or paperboard, white on one side, which is coated with an inorganic substance, and tan on the other side. The white layers are composed of chemical bleached kraft pulp fibers; the tan layers are composed of “bleached and unbleached and some chemi-mechanical pulp fibers”. The samples analyzed weigh between 143.5 grams per square meter and 191.3 grams per square meter. The applicable subheading for the White Top Linerboards described, which weigh more than 150 grams per square meter will be 4810.91.2000, 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, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets: Other (than certain specified kinds): Multi-ply: weighing more than 150 grams per square meter. The general rate of duty will be Free. The applicable subheading for the White Top Linerboards described, which weigh not more than 150 grams per square meter will be 4810.91.4000, HTS, which provides for: Paper and paperboard, coated on one or both sides, etc.:Multi-ply: Other. The general rate of duty will be 0.6 percent ad valorem. 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