CLA-2-48:S:N8:234 884128

Mr. Brian Hart
New England Graphics & Metals
P.O. Box 8033 - Bay Drive
New Fairfield, Connecticut 06812

RE: The tariff classification of stereotype matrix board from Switzerland.

Dear Mr. Hart:

In your letter dated March 18, 1993, you requested a tariff classification ruling. Samples were submitted, which will be returned to you, as you request. They are small squares, about 3" x 3", which illustrate the process of producing a rubber printing plate from a metal prototype embossed plate. The intermediate stage, which you have marked, "#2. This is imported item from Switzerland", is a piece of rigid paperboard covered with a brown hard surface.

The material for which you request a ruling is unprinted paperboard imported in rectangular sheets of which one side exceeds 36 cm. A Customs laboratory analysis of such merchandise previously imported by you indicates that it is paperboard, having a thickness of 3.950 mm, composed of chemical unbleached pulp fibers, and a coating consisting of phenol- formaldehyde type synthetic resin.

The applicable subheading for the material described will be 4809.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Stereotype-matrix board and mat. The rate of duty will be 5.8 percent.

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