862830 86 Ruling Active

The tariff classification of "Wet Strength Linerboard" fromCanada.

Issued May 31, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4804.11.0000

Headings: 4804

Product description

The lab finds that the samples meet the definition of "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS). You indicate that the product, also known in the trade as "Agriboard" or "Hydrotex," will be imported in rolls exceeding 15 cm in width.

CBP rationale

The applicable subheading for the "Wet Strength Linerboard" (205 and 254 gsm) will be 4804.11.0000, HTS, which provides for unbleached kraftliner.

Full text

NY 862830 MAY 31 1991 CLA-2-48:S:N1:234 862830 CATEGORY: Classification TARIFF NO.: 4804.11.0000 Mr. Grant Nicholls Canadian Pacific Forest Products Limited 1 Nicholas Street, Suite 528 Ottawa, Ontario, Canada K1N 7B7 RE: The tariff classification of "Wet Strength Linerboard" from Canada. Dear Mr. Nicholls: In your letter dated April 23, 1991, you requested a tariff classification ruling. Specifications and samples of uncoated, unbleached kraft paperboard known as "Wet Strength Linerboard" (205 and 254 gsm) were submitted and have been analyzed by the New York Customs Laboratory. The lab finds that the samples meet the definition of "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS). You indicate that the product, also known in the trade as "Agriboard" or "Hydrotex," will be imported in rolls exceeding 15 cm in width. The applicable subheading for the "Wet Strength Linerboard" (205 and 254 gsm) will be 4804.11.0000, HTS, which provides for unbleached kraftliner. 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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