The tariff classification of white-top kraftliner(paper/paperboard) from South Africa.
Issued February 14, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4804.19.0000
Headings: 4804
Product description
They are sheets of uncoated paper which are white on one side and brown on the other. The lab finds that they consist of a white top layer made entirely of chemical bleached kraft pulp fibers and a brown bottom layer made of over 90% chemical bleached and unbleached kraft pulp fibers. The two layers are not bonded with an adhesive. The sample labeled 125 gsm was found to have a weight of 126.8 gsm and a bursting strength of 700.0 kPa, while the sample labeled 150 gsm was found to have a weight of 144.0 gsm and a bursting strength of 629.9 kPa. Both samples meet the specifications for "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS).
Full text
NY 870444 February 14, 1992 CLA-2-48:S:N1:234 870444 CATEGORY: Classification TARIFF NO.: 4804.19.0000 Mr. Jerome L. Grill Central National-Gottesman Inc. 100 Park Avenue New York, New York 10017 RE: The tariff classification of white-top kraftliner (paper/paperboard) from South Africa. Dear Mr. Grill: In your letter dated January 8, 1992, you requested a tariff classification ruling. Two samples of white-top kraftliner were submitted and have been analyzed by our laboratory. They are sheets of uncoated paper which are white on one side and brown on the other. The lab finds that they consist of a white top layer made entirely of chemical bleached kraft pulp fibers and a brown bottom layer made of over 90% chemical bleached and unbleached kraft pulp fibers. The two layers are not bonded with an adhesive. The sample labeled 125 gsm was found to have a weight of 126.8 gsm and a bursting strength of 700.0 kPa, while the sample labeled 150 gsm was found to have a weight of 144.0 gsm and a bursting strength of 629.9 kPa. Both samples meet the specifications for "kraftliner" set forth in Subheading Note 1, Chapter 48 of the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the white-top kraftliner will be 4804.19.0000, HTS, which provides for kraftliner, other than unbleached. 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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