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NY 868630

NOVEMBER 27, 1991
CLA-2-48:S:N1: 234 868630


TARIFF NO.: 4811.90.8000

Mr. Alan J. Burkhalter
Ocmulgee Arts
2242 Ingleside Avenue
Macon, Georgia 31204

RE: The tariff classification of marbleized paper from France.

Dear Mr. Burkhalter:

In your letter dated November 7, 1991, to the U.S. Customs Service office at Savannah, Georgia, you requested a tariff classification ruling.

Samples were submitted, cut from larger sheets of unspecified sizes, which will be retained for reference. They are paper, which has been surface decorated by "laying the paper directly on the color", which is floating on the surface of specially treated water. Each sheet is a one time print, which is necessarily slightly different from any other, but a skilled marbler can duplicate patterns and colors, so that it is possible to offer the paper for sale in lots which are close to each other, in a general way. The paper is used in the picture framing industry to decorate mats with accent strips of marblelized paper.

The imported sheets of marbleized paper are presumed to be rectangular in shape, with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state. This ruling is issued on that basis; sheets which are not rectangular or which do not conform to these dimensions will not be classified here.

The applicable subheading for sheets of marbleized paper will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Other (than certain enumerated) paper, surface-colored or surface-decorated, weighing over 30 grams per square meter. The rate of duty will be 2 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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