NY 861051
APR 05 1991
CLA-2-48:S:N1:234 861051
Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, New York 10038
RE: The tariff classification of photographic base paper from
the United Kingdom.
Dear Mr. Liptak:
In your letter dated March 1, 1991, on behalf of James River
Photographic Papers, you requested a tariff classification
ruling.
Samples identified as "75 gm PTS Matt S/W GN235S"
photographic base paper were submitted and have been analyzed by
the New York Customs Laboratory. The lab reports that they are
sheets of white paper coated on both sides with polyethylene
plastic film; the paper itself, composed of chemical bleached
pulp fibers, has a thickness of 0.065 mm, while the coatings have
respective thicknesses of 0.022 and 0.023 mm. Overall, a sheet
weighs 108 grams per square meter and is 0.11 mm thick. The lab
further indicates that the samples are not sensitized.
According to information accompanying your inquiry, this
product will undergo photographic sensitizing here in the United
States, following importation. However, the size/format of the
imported base paper was not specified.
The applicable subheading for the "75 gm PTS Matt S/W
GN235S" photographic base paper, when imported in strips or rolls
exceeding 15 cm in width, or in rectangular sheets with one side
exceeding 36 cm and the other exceeding 15 cm, will be
4811.39.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated)
plastic-coated paper. The rate of duty will be free.
When the product is imported with roll/sheet dimensions not
conforming to those outlined above, the applicable subheading
will be 4823.59.2000, HTS, which provides for basic paper to be
sensitized for use in photography, cut to size or shape. The
rate of duty will be 0.9%.
Paper classifiable in subheading 4823.59.2000 is subject to
the documentary requirements of 19 CFR 10.131-10.139.
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