NY 855890

OCT 02 1990


CLA-2-48:S:N1:234 855890

Mr. Kenneth R. Goetze
Atlantic Paper Company
430 Feheley Drive
King of Prussia, PA 19406

RE: The tariff classification of coated papers from Switzerland.

Dear Mr. Goetze:

In your letter dated August 3, 1990, you requested a tariff classification ruling on three grades of paper described therein. In telephone conversations, you provided certain additional background information, including the fact that the merchandise will be imported in large rolls (ranging from about 50 to 62 inches in width).

Samples of the three papers were also submitted and have been analyzed by the New York Customs Laboratory.

The first two grades, "Hi-Fi Silico" and "Hi-Fi Silico Duo," are clay-coated papers which will be treated, after importation, with silicon and thereby converted into "release papers" used as backing sheets on items such as pressure-sensitive stickers. The lab finds that these grades weigh 102.9 and 92.2 gsm, respectively, and consist of more than 95% chemical bleached kraft pulp fibers.

The applicable subheading for the "Hi-Fi Silico" and "Hi-Fi Silico Duo" papers will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) clay-coated bleached kraft paper weighing 150 gsm or less, other than that of a kind used for writing, printing or other graphic purposes. The rate of duty will be free.

The third grade, "Hi-Fi Adhesa Matte," is to be used mainly as industrial bar-code label stock (one side will be printed and the other will be coated with adhesive). The lab reports that this paper weighs 92.8 gsm, consists of more than 95% chemical bleached kraft pulp fibers, and is coated with kaolin (China clay).

The applicable subheading for the "Hi-Fi Adhesa Matte" paper will be 4810.11.9000, HTS, which provides for other (than certain enumerated) clay-coated paper (containing not more than 10% mechanical pulp) of a kind used for writing, printing or other graphic purposes, weighing not more than 150 gsm. The rate of duty will be 2.5%. 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