CLA-2-48:S:N3:234 813039

Ms. Maryann Hurst
Trans-Overseas Corporation
28000 Goddard Rd.
Romulus, Michigan 481774

RE: The tariff classification of gasket-making material, "Betaflex 79", from Germany

Dear Ms. Hurst:

In a letter from your client, Ferd. Jagenberg & Sohne GmbH & Co., KG, dated July 10, 1995, a tariff classification ruling for a gasket-making material, trade-named "Betaflex 79", was requested. A sample and component material specification were furnished.

We understand that this product, like those similarly named which were the subject of our prior ruling, NY 807870, is composed essentially of kraft pulp fiber, weighs in excess of 225 grams per square meter, is not coated or impregnated but contains fillers and additives which are added to the mixing chest before the formation of the web of paper or paperboard.

The applicable subheading for "Betaflex 79", as described, will be 4804.52.0050, Harmonized Tariff Schedule of the United States (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