The tariff classification of paper products from Canada

NY G88867 May 8, 2001 CLA-2-48:RR:NC:2:234 G88867 CATEGORY: Classification TARIFF NO.: 4803.00.4000 Mr. Robert Moore Project Coordinator Livingston International Consulting Group 5090 Explorer Drive Mississauga, Ontario, Canada L4W 4T9 RE: The tariff classification of paper products from Canada Dear Mr. Moore: In your letter dated March 6, 2001, on behalf of your client, Interlake Paper, St. Catherines, Ontario, Canada, you requested a tariff classification ruling for four (4) grades of paper products: Napkin Stock, Towel Wadding, Bath Tissue, and Infant Care Tissue. Samples were submitted, which were forwarded to the Customs Laboratory for analysis. The Laboratory reports that all samples are uncoated, composed entirely or preponderantly of chemical bleached kraft fibers, constructed in all cases of webs of cellulose fibers of a close formation, and have been creped. The Napkin Stock has a thickness of 0.075mm, and weighs 22.9 grams per square meter. The Towel Wadding has a thickness of 0.080 mm, and weighs 22.4 grams per square meter. The Bath Tissue has a thickness of 0.110 mm, and weighs 33.9 grams per square meter. The Infant Care Tissue, also referred to in your letter as “Carrier Sheet”, has a thickness of 0.070mm, and weighs 18.5 grams per square meter. The applicable subheading for these four (4) grades, when imported in appropriate forms and dimensions, will be 4803.00.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibers, whether or not creped, crinkled, embossed, perforated, surface-colored, surface decorated or printed, in rolls or sheets (of sizes specified in note 7 (B), chapter 48, HTS.): Other (than cellulose wadding). 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