CLA-2-48:S:N1:234 872989
Mr. R. Dorf
Dorf International, Ltd.
20 Vesey Street, Suite 1400
New York, NY 10007
RE: The tariff classification of "Coverleaf 46" from France.
Dear Mr. Dorf:
In your letter dated March 30, 1992, on behalf of your
client, Sopal Poly Papier, you requested a tariff classification
ruling.
Samples and specifications were submitted, which will be
retained for reference. The product is a 45 gsm sulfurized
vegetable parchment paper (grease proof sheet) which is coated on
both sides with polyethylene. Total weight of the coated sheet
is 75 gsm. The stated use is as "lids for margarine". This
product is applied over the top and in contact with the
margarine. Once the margarine is covered by the "Coverleaf", the
plastic tub is sealed with a plastic cover. The sizes/widths are
stated to be "8 oz (98 mm) and 16 oz (110 mm)." We understand
this to mean that, in condition as imported, "Coverleaf 46" will
be on rolls, not more than 110 mm in width; or in rectangular
sheets with no side longer than 110 mm; or in circular or other
non-rectangular shapes.
The applicable subheading for "Coverleaf 46", in the sizes
or shapes mentioned will be 4823.90.6500, Harmonized Tariff
Schedule of the United States (HTS), which provides for Other
(than certain enumerated) paper, cut to size or shape, of coated
paper or paperboard. The rate of duty will be 5.6 percent ad
valorem.
"Coverleaf 46" imported in rolls of a width exceeding 15 cm,
or in rectangular sheets with one side exceeding 36 cm and the
other side exceeding 15 cm, in unfolded state, would be
classifiable in HTS subheading 4811.39.4040, Free of duty.
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