CLA-2-48:OT:RR:NC:2:234

Ms. Joan Studeny
GHY USA Inc.
572 South Fifth Street, #2
Pembina, ND 58271

RE: The tariff classification of printed rolls of paper from Canada

Dear Ms. Studeny:

In your letter dated October 6, 2008, you requested a tariff classification ruling on behalf of your client, Color Ad Label.

You submitted a sampled of printed rolls of paper for our examination. You state in your letter that the printed rolls of paper have glue applied to the side that is activated in the end-users process and that this is not a self-adhesive material. Each roll is approximately 7 inches wide x 55,000 feet long. They are approximately 17 grams per meter squared. You also indicate in your letter that the rolls of printed paper will be used to make pouches for ear plugs.

The applicable subheading for the printed rolls of paper will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: printed in whole or in part by a lithograph process. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division