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NY 861312

APR 05 1991

CLA-2-48:S:N1:234 861312


TARIFF NO.: 4811.31.4000; 4823.59.2000

Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 William Street
New York, New York 10038

RE: The tariff classification of photographic base paper from the United Kingdom.

Dear Mr. Liptak:

In your letter dated March 11, 1991, on behalf of James River Photographic Papers, you requested a tariff classification ruling.

Samples identified as "180G Contactone Glossy" photographic base paper were submitted and have been analyzed by the New York Customs Laboratory. The lab reports that they are sheets of white paper coated on both sides with polyethylene plastic film; the paper itself, composed of chemical bleached pulp fibers, has a thickness of 0.13 mm, while the coatings have respective thicknesses of 0.03 and 0.05 mm. Overall, a sheet weighs 233 grams per square meter and is 0.21 mm thick. The lab further indicates that the samples are not sensitized.

According to information accompanying your inquiry, this product will undergo photographic sensitizing here in the United States, following importation. However, the size/format of the imported base paper was not specified.

The applicable subheading for the "180G Contactone Glossy" photographic base paper, when imported in strips or rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm, will be 4811.31.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for bleached, plastic-coated paper weighing more than 150 grams per square meter, under 0.3 mm in thickness. The rate of duty will be 2.6%.

When the product is imported with roll/sheet dimensions not conforming to those outlined above, the applicable subheading will be 4823.59.2000, HTS, which provides for basic paper to be sensitized for use in photography, cut to size or shape. The rate of duty will be 0.9%.

Paper classifiable in subheading 4823.59.2000 is subject to the documentary requirements of 19 CFR 10.131-10.139.

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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