The tariff classification of linerboard (kraftliner paper or paperboard) and corrugating medium from Canada.

NY 809028 May 3, 1995 CLA-2-48:S:N8:234 809028 CATEGORY: Classification TARIFF NO.: 4804.19.0000; 4804.11.0000 Ms. Joan A. Reynolds Fletcher Challenge Canada Limited P.O. Box 10058 Pacific Centre Vancouver, B.C., Canada V7Y 1J7 RE: The tariff classification of linerboard (kraftliner paper or paperboard) and corrugating medium from Canada. Dear Ms. Reynolds: In your letter dated March 23, 1995, you requested a tariff classification ruling. Four samples representing four different grades of paper or paperboard were submitted and have been analyzed by the New York Customs Laboratory. All of the items will be imported in large rolls, and will be used in the manufacture of boxboard. "Chromium Liner 161 gsm" (Hi-Print Liner) is found to be an uncoated white paperboard made of multiple layers of paper, with no adhesives between the layers. Composed of chemical bleached and unbleached kraft pulp fibers, it weighs 163.3 gsm and has a Mullen bursting strength of 730 kPa. "Titanium Liner 205 gsm" is found to be an uncoated paperboard made of multiple white and brown layers of paper, with no adhesives between the layers. Composed of chemical bleached and unbleached kraft pulp fibers, it weighs 202.4 gsm and has a Mullen bursting strength of 908 kPa. The applicable subheading for the "Chromium Liner 161 gsm" and the "Titanium Liner 205 gsm" will be 4804.19.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for kraftliner, other than unbleached. The general rate of duty will be free. "Bronze Liner 185 gsm" (also, known as "MFK Duplex Liner" or "Natural Liner") is found to be an uncoated brown paperboard made of multiple layers of paper, with no adhesives between the layers. Composed of chemical unbleached kraft pulp fibers, it weighs 186.3 gsm and has a Mullen bursting strength of 850 kPa. "Corrugating Medium 127 gsm" is found to be an uncoated, multiple-layered brown paper with no adhesives between the layers. Composed of chemical unbleached kraft pulp fibers, it weighs 125.6 gsm and has a Mullen bursting strength of 454 kPa. The applicable subheading for the "Bronze Liner 185 gsm" and the "Corrugating Medium 127 gsm" will be 4804.11.0000, HTSUSA, which provides for kraftliner, unbleached. The general rate of duty will be free. By way of explanation, we note that although corrugating medium is used to make the fluted component rather than the liner component of boxboard, the instant "Corrugating Medium 127 gsm" meets the tariff specifications for kraftliner and is being classified as such for that reason. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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