The tariff classification of coated paper stock for folding cartons, from Finland.

B 80969 January 14, 1997 CLA-2-48:RR:NC:2:234 B 80969 CATEGORY: Classification TARIFF NO.: 4811.31.2020 Mr. E. Caminis Caminis Customs Brokers 57 West Timonium Road, Suite 201 Timonium, Maryland 21093 RE: The tariff classification of coated paper stock for folding cartons, from Finland. Dear Mr. Caminis: In your letters dated January 2, and January 9, 1997, on behalf of your client, Sweetheart Cup Co., Owings Mills, Maryland, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The merchandise is paper or paperboard of U.S. origin, which will be exported to Finland, there to be extrusion coated with a plastics material, and returned. The imported coated paper or paperboard will be on rolls of a width of 45 inches. It is bleached, weighs in excess of 150 grams per square meter, and measures thicker than 0.3 mm. Its principal use is for the production of folding cartons. The applicable subheading for this product will be 4811.31.2020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper or paperboard..coated..in rolls or sheets (of specified sizes)..other (than certain enumerated kinds): Paper or paperboard, coated..with plastics (excluding adhesives): Bleached, weighing more than 150 grams per square meter: 0.3 mm or more in thickness: Other than base stock for milk cartons and other beverages: Folding carton stock. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division