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865405 86 Ruling Active

The tariff classification of Corrugating Medium, fromCanada.

Issued September 17, 1991 by U.S. Customs and Border Protection.

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86 865405 (September 17, 1991)

Tariff classification

HTS codes: 4805.10.0000

Headings: 4805

Product description

Both grades are found to meet the specifications of Subheading Note 3 to Chapter 48 of the current tariff.

CBP rationale

The applicable subheading for the two grades will be 4805.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Semichemical fluting paper (corrugating medium).

Full text

NY 865405 SEP 17 1991 CLA-2-48:S:N1:234 865405 CATEGORY: Classification TARIFF NO.: 4805.10.0000 Mr. Grant Nicholls Canadian Pacific Forest Products Limited 1 Nicholas Street, Suite 528 Ottawa, Ontario, Canada K1N 787 RE: The tariff classification of Corrugating Medium, from Canada. Dear Mr. Nicholls: In your letter dated July 16, 1991, you requested a tariff classification ruling. The papers concerned are your Grades 102 and 106, Corrugating Medium. Grade 102 is further designated, "Chemcor"; Grade 106 is further designated, "(Hydrocor) Wet Strength". Samples were submitted, and have been analyzed in the Customs laboratory. Both grades are found to meet the specifications of Subheading Note 3 to Chapter 48 of the current tariff. The applicable subheading for the two grades will be 4805.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Semichemical fluting paper (corrugating medium). The rate of duty will be 4 percent ad valorem. Goods classifiable under subheading 4805.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a 1.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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