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857790 85 Ruling Active

The tariff classification of "polycoated low stretch crepekraft" from Canada.

Issued November 13, 1990 by U.S. Customs and Border Protection.

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85 857790 (November 13, 1990)

Tariff classification

HTS codes: 4811.39.4040

Headings: 4811

Product description

The merchandise in question is unbleached 115 gsm low- stretch crepe kraft paper which has been extrusion coated on one side with 40 gsm polyethylene.

CBP rationale

The applicable subheading for the "polycoated low stretch crepe kraft" will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plastic-coated paper.

Full text

NY 857790 NOV 13 1990 CLA-2-48:S:N1:234 857790 CATEGORY: Classification TARIFF NO.: 4811.39.4040 Ms. F. R. Brown Bonar Packaging Ltd. P.O. Box 1050, Station T Calgary, Alberta, Canada T2H 2J1 RE: The tariff classification of "polycoated low stretch crepe kraft" from Canada. Dear Ms. Brown: In your letter dated October 26, 1990, you requested a tariff classification ruling. Samples were submitted and will be retained for reference. The merchandise in question is unbleached 115 gsm low- stretch crepe kraft paper which has been extrusion coated on one side with 40 gsm polyethylene. You state that the average thicknesses of the kraft and polyethylene are 240 and 80 microns, respectively. The product is supplied in large rolls and used by customers as converter kraft. The applicable subheading for the "polycoated low stretch crepe kraft" will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) plastic-coated paper. 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 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

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