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NY 877088

August 19, 1992

CLA-2-48:S:N1:234 877088


TARIFF NO.: 4823.60.0040

Mr. Alan Shapiro
Permafiber Corporation
109 West 26th Street
New York, N.Y. 10001

RE: The tariff classification of coasters (cork/paperboard/ printed paper) from Hong Kong or Taiwan.

Dear Mr. Shapiro:

In your letter dated July 29, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a coaster of a kind placed under a glass of beer or other beverage to protect the surface of a bar or table. It is a composite sheet, 3 1/2 millimeters thick, in the shape of a round-cornered square measuring about 9 x 9 centimeters. The bottom layer (base) is cork, about 1.2 mm thick; the center layer is stiff, multi-ply paperboard, about 2.1 mm thick; the top layer is plastic-coated paper, about 0.2 mm thick, printed with a picture. In our view, the paperboard, which constitutes about two-thirds of the coaster's overall thickness, imparts the essential character of the item.

The applicable subheading for the above-described coaster will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates and the like, of paper or paperboard. The rate of duty will be 4.3%.

Please be advised that the coasters, or their immediate containers, will be required to be marked with their country of origin when imported into the United States.

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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