CLA-2-37:RR:NC:2:236 D86450

Mr. Chris Leach
Mitsubishi International Corporation
333 South Hope Street, Suite 2500
Los Angeles, California 90071

RE: The tariff classification of Non-photosensitive polyethylene coated paper (DTP-IP) from China.

Dear Mr. Leach:

In your letter dated December 29, 1998, you requested a tariff classification ruling.

The sample submitted consists of 10" x 12" sheets of Mitsubishi DTP-IP Receiving Paper. The sheets are constructed of a polyethylene coated paper with an image receiving surface layer consisting of gelatin and palladium sulfide. You indicate that the DTP-IP Receiving Paper is used in a process that consists of exposing donor paper to light, a thermal transfer process, and interfacing the donor and the receiving paper. The receiving paper retains the positive dye image from the donor paper and is transformed into a positive black and white photographic print.

The applicable subheading for the Mitsubishi DTP-IP Receiving Paper will be 3703.90.6000, Harmonized Tariff Schedule of the United States, which provides for Photographic paper, paperboard and textiles, sensitized, unexposed: Other: Other. The rate of duty will be 2.8 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist V. Gualario at 212-466-5744.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division