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NY 871891

March 5, 1992

CLA-2-48:S:N1:234 871891


TARIFF NO.: 4816.90.0000

Mr. Patrick K. McCooey
Mitsubishi International Corporation
520 Madison Avenue
New York, N.Y. 10022

RE: The tariff classification of transfer paper from Japan.

Dear Mr. McCooey:

In your letter dated February 24, 1992, you requested a tariff classification ruling.

The item in question is described as "T-Shirt Transfer Paper" (part number 060-97-0156-052). Although this office did not receive the sample referenced in your inquiry, specifications and illustrative literature attached to your letter are sufficient for a classification determination.

The product is 100 gsm paper, 100 microns thick, with a 25 gsm, 40- micron coating of ethylene vinyl acetate and low density polyethylene. It is designed to be placed in an unspecified type of machine which will print an image onto the plastic coating. The paper can then be placed onto fabric (e.g., a T-shirt), pressed with a hot iron and then peeled off, a process which will transfer the image to the fabric.

The paper will be supplied in 21.6 x 30.5 cm sheets, essentially rectangular but having one corner clipped off to aid proper placement in the printing machine.

The applicable subheading for the "T-Shirt Transfer Paper" will be 4816.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) transfer papers. The rate of duty will be 2.8%.

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

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