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Ruling C-2014-008896

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&&This product is a sample pack consisting of five white sheets of paperboard packaged together, weighing between 245 g/m2 and 320 g/m2. The product has a strong and absorbent fiber content made entirely from pulp of cotton (rag) fibers. It is acid free paper used for print making. It comes in packs of 5 sheets; dimensions of which are 8.5 x 11 inches. This product has two deckled (feathered) edges.

Phân loại mã HS

4802.58.00.90

Lý giải của CBSA

&&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 (b) to chapter 48 indicates that this product is "converted"; having two deckled edges. It should be noted that the product weighs more than 150 g/m2. The pulp is not obtained by a mechanical or chemi-mechanical process.

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