CLA-2-48:S:N3:234 811965
Mr. Casimir J. Ries
New Wave Transport (U.S.A.)
9950 W. Lawrence Ave., Suite 119
Schiller Park, IL 60176
RE: The tariff classification of end papers (used for hair
permanents) from Japan.
Dear Mr. Ries:
In your letter dated June 14, 1995, on behalf of Gro-Mar
Industries, Inc. (Maywood, IL), you requested a tariff
classification ruling.
Samples identified as "interfolded jumbo end papers" were
submitted and will be retained for reference. They are thin,
rectangular sheets of paper measuring about 6 1/2 x 10 centimeters
in an unfolded state. As presented, however, the sheets are
interfolded with one another, possibly to facilitate use in a
dispenser. End papers are tools or accessories employed by hair
stylists during permanent wave procedures.
You believe that since the above-described items are made from
paper pulp, they should be classified in subheading 4823.90.1000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other (non-enumerated) articles of paper pulp.
While it is true that paper is made from pulp, and is thus an
"article of pulp" in the generic sense, the wording of heading
4823, HTS, is such that the terms "paper," "paperboard," "cellulose
wadding," "webs of cellulose fibers," and "articles of paper pulp"
are to be regarded as denoting separate, distinct things. Within
this context, we find that the tariff schedule does not contemplate
that sheets of paper, or articles made from sheets of paper, are to
be considered "articles of pulp."
Thus, in our view, only products made directly from pulp,
without having first been made into a sheet of paper, qualify for
the "articles of pulp" provisions. Examples might include certain
products composed essentially of loose fluff pulp, or egg cartons
made of molded pulp. Since the instant goods are sheets of paper,
they are logically considered "paper," as opposed to "articles of
pulp," for tariff purposes.
Accordingly, the applicable subheading for the "interfolded
jumbo end papers" will be 4823.90.8500, HTS, which provides for
other (non-enumerated) paper, cut to size or shape. The rate of
duty will be 4.8%.
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