CLA-2-48:S:N3:234 807870

Ms. Maryann Hurst
Trans-Overseas Corporation
28000 Goddard Rd.
Romulus, Michigan 48174

RE: The tariff classification of certain gasket-making materials, from Germany

Dear Ms. Hurst:

In letters from your client, Ferd. Jagenberg & Sohne GmbH & Co. KG, dated January 17, 1995 and March 30, 1995, a ruling as to the tariff classification of several gasket-making materials was requested. The products are trade named "Betaflex", (with designations 69, 71, 74, 76, 77, 110), "Tempflex 450", and "Woolpaper 227/83". Specifications were provided, along with a flow chart indicating manufacturing process, and several samples of the materials.

Samples were submitted to the Customs Laboratory, as we advised you March 16, 1995, and Reports have now been received.

The product "Tempflex 450", being 16 percent by weight of cellulose and 84 percent by weight other materials, is a product of a kind the classification of which is presently under consideration at the Headquarters Office of Customs. A ruling, therefore, may not be issued to you for it, by this office at this time.

The product "Woolpaper 227/83" is reported by the laboratory to be a multi-ply paperboard containing 11 percent wool fibers and more than 85 percent chemical cellulosic pulp fibers. The applicable subheading for "Woolpaper 227/83", when imported in shapes or sizes enumerated in Note 7 to Chapter 48, will be 4805.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Multi-ply paper and paperboard, in rolls or sheets. The rate of duty will be Free.

The remaining products, "Betaflex" (with designations 69, 71, 74, 76, 77, and 110), are all paper or paperboard composed of kraft pulp fibers, with ingredients and fillers added to the mixing chest before the formation of the web of paper or paperboard. They are not considered for tariff purposes to be coated or impregnated, and they all weigh in excess of 225 grams per square meter.

The applicable subheading for the "Betaflex" papers or paperboards, when imported in shapes and sizes enumerated in Note 7 to Chapter 48, will be 4804.52.0050, HTS, which provides for: Other (than certain enumerated) kraft paper and paperboard weighing 225 grams per square meter or more. The rate of duty will be Free.

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