CLA-2-48:S:N1:234 843512
TARIFF NOS.: 4811.39.4040, 4811.90.6000, 4811.90.8000
Mr. Robert J. Klodosky
Georgia-Pacific Corporation
133 Peachtree Street, N.E.
Atlanta, Georgia 30348-5605
RE: The tariff classification of rotogravure printed paper from
Japan.
Dear Mr. Klodosky:
In your letter dated July 5, 1989, you requested a tariff
classification ruling.
As we previously advised you, the five samples of paper which you
submitted were subjected to analysis by the Customs Laboratory, in New
York. You indicated that these papers are laminated to substrates to
produce paneling, and that they have been entered under the Harmonized
Tariff Schedules in subheading 4810.39.40.00.9 (1.9%). The paper
comes in rolls, approximately 50 inches wide.
The laboratory has now reported its findings; these indicate,
preliminarily, that none of the samples are coated with kaolin (China
clay) or other inorganic substances. The effect of this, initially,
is that none of these papers is classifiable in heading 4810, or any
of its subheadings.
The samples are described as follows:
"May Oak": Coated surface decorated paper, weighing 63.7
gsm, having a thickness of 0.070mm,
consisting of more than 95% chemical pulp
fibers. The sample is coated with cellulose
nitrate (a plastic material) and has an ash
of 5.4%.
"Radiant Oak": Coated surface decorated paper, weighing 29.8
gsm, having a thickness of 0.030mm, consist-
ing of more than 95% chemical pulp fibers.
The sample is coated with cellulose nitrate
(a plastic material) and has an ash of 7.2%.
"Pampas Morange":Surface decorated (flowery design) paper,
weighing 45.0 gsm, having a thickness of
0.070mm, consisting of more than 95% chemical
pulp fibers. The sample is coated with
plastic.
"Classic Hickory":Surface decorated paper (wood grain
pattern) weighing 21.9 gsm, having a
thickness of 0.030mm, consisting of more than
95% chemical pulp fibers. The sample is not
coated and has an ash of 11.4%.
"Georgian Wood":Surface decorated paper (wood grain pattern)
weighing 40.6 gsm, having a thickness of
0.040mm, consisting of more than 95% chemical
pulp fibers. The sample is not coated and
has an ash of 22.6%.
The applicable subheading for the "May Oak", "Radiant Oak" and
"Pampas Morange" papers will be 4811.39.4040, Harmonized Tariff
Schedule of the United States (HTS), which provides for Other (than
certain enumerated) paper, coated, impregnated or covered with
plastics. The rate of duty will be free.
The applicable subheading for "Classic Hickory" will be
4811.90.6000, HTS, which provides for Other (than certain enumerated)
surface-decorated or printed paper, weighing over 15 gsm but not over
30 gsm. The rate of duty will be free.
The applicable subheading for "Georgian Wood" will be
4811.90.8000, HTS, which provides for Other (than certain enumerated)
surface-decorated or printed paper, weighing over 30 gsm. The rate of
duty will be 2 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