NY 865405: The tariff classification of Corrugating Medium, fromCanada.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                   
                                  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