CLA-2-48:RR:NC:2:234 C86690
Mr. Paul S. Zompa
Director of Sales and Marketing
Cover Luxe, Inc.
100 Founders Drive
Woonsocket, Rhode Island 02895
RE: The tariff classification of certain papers, from Spain
Dear Mr. Zompa:
In your letter dated April 17, 1998, supplemented by a letter
from Ms. Carol Fratus of your Customer Service Department, dated
May 6, 1998, you requested a tariff classification ruling for
certain papers, from Spain. Samples were submitted, which will be
retained for reference.
Three samples were furnished, marked as follows:
200 A 9Pt. Coated impregnated paper - 185 GSM
200 B 7Pt. Coated impregnated paper - 160 GSM
200 C 7Pt. Kraft paper - 130 GSM
The papers are stated to be composed "mainly (of) cellulose
fibers, water, and latex binders". The coatings are Acrylic
synthetic latex.
The stated use of these papers is "as a covering for
packaging, books, and stationery items".
Sample 200 A is black in color, on both faces, shiny on one
face and dull, or matte, on the other. It is 0.22 mm in thickness.
Sample 200 B is red in color, on both faces, shiny on one face
and dull, or matte, on the other. It is 0.18 mm in thickness.
Sample 200 C is white in color, on both faces, the texture
corresponding to that of the "dull" faces of 200 A and 200 B.
It is 0.19 mm in thickness.
We presume that these papers will be imported (a) in strips or
rolls of a width exceeding 15 cm; or (b) in rectangular (including
square) sheets with one side exceeding 36 cm and the other side
exceeding 15 cm in the unfolded state. If they are imported in any
other format, this ruling will not be applicable.
The applicable subheading for papers 200 A and 200 B as
described will be 4811.31.4000, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Paper and paperboard,
coated, impregnated, or covered with plastics (excluding
adhesives): Bleached, weighing more than 150 GSM: Other (than
0.3 mm or more in thickness). The rate of duty is 1.6 percent ad
valorem.
The applicable subheading for paper 200 C as described will be
4804.39.6040, HTS, which provides for: Uncoated kraft paper and
paperboard, in rolls or sheets, other than that of heading 4802 or
4803: Other (than kraftliner or sack kraft paper), weighing 150 GSM
or less: Other (than certain specified kinds). The rate of duty is
2.4 percent ad valorem.
(We note that you requested a ruling for 200 C if it were
coated. We cannot oblige without a sample for examination and
analysis.)
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 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
this ruling, contact National Import Specialist Carl Abramowitz, at
(212) 466-5733.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division