CLA-2-48:S:N1:234 875461

Ms. Joy Spano
Sibille-Dalle Inc.
One Newbury Street
Peabody, MA 01960

RE: The tariff classification of "Gerlux RTC" paper from France.

Dear Ms. Spano:

In your letter dated June 16, 1992, you requested a tariff classification ruling.

Sample sheets of a paper known as "Gerlux RTC" were submitted and will be retained for reference. Accompanying technical information indicates that the paper is a white, calendered grade, bleached uniformly throughout the mass, coated on one side with kaolin. It will be imported in rolls having a width of 154.9 cm, and will be used in flexible packaging applications. The paper is said to be composed of 75% sulfate fibers and 25% recycled sulfate/sulfite fibers. In addition to confirming the kaolin coating, our laboratory finds that the sample sheets contain over 80% chemical kraft pulp fibers and weigh 70.4 grams per square meter.

The applicable subheading for the "Gerlux RTC" paper will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) uniformly bleached kraft paper weighing 150 gsm or less, coated on one or both sides with kaolin (China clay), other than that of a kind used for writing, printing or other graphic purposes. 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