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Ruling C-2014-008900

active

&&This product is a sample pack consisting of 400 white sheets of paperboard packaged together, weighing either 245 g/m2 or 320 g/m2. The product has a strong and absorbent fiber content made entirely from pulp of cotton (rag) fibers. It is an acid free paper used for print making. Dimensions of the sheets are 22 x 30 inches for models 7000 and 7000B, 26 x 40 inches for models 7001 and 7001B, 30 x 44 inches for models 7002 and 7002B and 38 x 58 inches for model 7003. The sheets all have 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) indicates that this product is "converted" as a result of the fact that all of the sheets have two deckled edges. It should also be noted that the product weighs more than 150g/m2. The pulp is not obtained by a mechanical or chemi-mechanical process.&&

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