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The tariff classification of plastic-coated paper from Canada.
Issued December 5, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C81754 (December 5, 1997)
Tariff classification
HTS codes: 4823.90.6500, 4811.39.4040
Product description
The merchandise in question, identified as "polycoated linerboard," is said to consist of 125 gsm unbleached kraft paper which has been extrusion-coated on both sides with low-density polyethylene. According to data you provided via telephone, the thickness of the paper exceeds by a substantial margin the combined thickness of the coatings. The product will be imported in continuous rolls ranging from 3 inches to 48 inches in width, and will be principally used as tube stock.
CBP rationale
The applicable subheading for the "polycoated linerboard," when imported in rolls exceeding 15 cm in width, will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated kinds of) paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives). The applicable subheading for the "polycoated linerboard," when imported in rolls measuring 15 cm or less in width, will be 4823.90.6500, HTS, which provides for other (than certain enumerated kinds of) coated paper, cut to size or shape.
Full text
NY C81754 December 5, 1997 CLA-2-48:RR:NC:SP:234 C81754 CATEGORY: Classification TARIFF NO.: 4811.39.4040; 4823.90.6500 Mr. M. Bhimji Bonar Inc. 5615 44th Street S E Calgary, Alberta T2C 1V2 CANADA RE: The tariff classification of plastic-coated paper from Canada. Dear Mr. Bhimji: In your letter dated November 14, 1997, you requested a tariff classification ruling. The merchandise in question, identified as "polycoated linerboard," is said to consist of 125 gsm unbleached kraft paper which has been extrusion-coated on both sides with low-density polyethylene. According to data you provided via telephone, the thickness of the paper exceeds by a substantial margin the combined thickness of the coatings. The product will be imported in continuous rolls ranging from 3 inches to 48 inches in width, and will be principally used as tube stock. The applicable subheading for the "polycoated linerboard," when imported in rolls exceeding 15 cm in width, will be 4811.39.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated kinds of) paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives). The general rate of duty will be free. The applicable subheading for the "polycoated linerboard," when imported in rolls measuring 15 cm or less in width, will be 4823.90.6500, HTS, which provides for other (than certain enumerated kinds of) coated paper, cut to size or shape. For the remainder of 1997, the general rate of duty will be 3.9%. Effective January 1, 1998, the general rate of duty will be 3.4%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz at 212-466-5733. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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