CLA-2-48:OT:RR:NC:2:230

Ms. Kathleen Root
Schenker, Inc.
3501 Island Ave.
Philadelphia, PA 19153

RE: The tariff classification of impregnated paper from Austria

Dear Ms. Root:

In your letter, dated July 31, 2015, you requested a tariff classification ruling on behalf of your client, Impress Décor Austria GMBH. Representative samples were submitted for our review, and will be returned to you, as requested. The ruling was requested on “Impress Impregnated Decorated Paper”. This product is manufactured from bleached wood pulp fibers and is printed to resemble wood grain. The paper is impregnated with urea and melamine resins. Its measurements vary from 900mm (L) x 600mm (W) to 5700mm (L) x 2460mm (W). You state that the paper weighs 140 g/m². The paper is used as a decorative layer in various industries, such as for fiberboard laminate flooring.

The applicable subheading for the Impress Impregnated Decorated Paper will be 4811.59.4040, Harmonized Tariff Schedule of the United States, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Other. 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 Laurel Duvall at laurel.duvall.cbp.dhs.gov.

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division