Tariff Schedule Rulings D-Memoranda Trade Remedies PGA Requirements Sanctions Regimes

Ruling C-2014-008895

active

&&This product is a white paperboard, weighing approximately 245 g/m2. It has a strong and absorbent fibre content made entirely from pulp of cotton (rag) fibres. It is an acid free paper used for print making. It comes in 50 inch x 150 yard rolls with two deckled (feathered) edges.

HS Classification

4802.58.00.90

CBSA Reasoning

&&This paperboard meets the technical requirements of legal Note 1 and 5 to Chapter 48. The heading for this product is 48.02; "Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard". Supplementary Note 1 (a) to Chapter 48 indicates that this product is "converted"; having two deckled edges. It should also be noted that the product weighs more than 150 g/m2 and has not been obtained by a mechanical or chemi-mechanical process.

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