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NY 853063

JUN 11 1990

CLA-2-48:S:N1:234 853063


TARIFF NO.: 4823.90.8500

Ms. Shelton Townley
Rogers & Brown Customs Brokers, Inc.
P. O. Box 937
Greer, South Carolina 29652

RE: The tariff classification of "Cell-O-Soft" from Sweden.

Dear Ms. Townley:

In your letter dated May 24, 1990, on behalf of your client, Clean-Pak, Inc., you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. The product is a strip, 3 inches wide, trade-named "Cell-o-soft", which our Customs laboratory has previously analyzed, and found to consist essentially of short-length paper fibers having a thin layer of creped paper as an exterior surface. "Cell-O-Soft" will be imported also in ventilated, plastic-enclosed packets. The product is used to absorb the juice from fresh or frozen poultry packed for sale at retail.

We note your suggestion that this product be classified as an article of cellulose wadding. However, based on the laboratory analysis we find, and have previously ruled, that this material is not cellulose wadding, in terms of the present import classification schedule.

The applicable subheading for "Cell-O-Soft", in both strip or roll form, or packaged in ventilated plastic sheeting, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of paper, or paper cut to size or shape. The rate of duty will be 5.3 percent ad valorem

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.


Jean F. Maguire
Area Director

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