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NY 876303

September 2, 1992

CLA-2-48:S:N1:234 876303


TARIFF NO.: 4810.11.9000; 4804.29.0000; 4811.90.3000; 4811.29.0000

Mr. R.T. Beckwith
E.B. Eddy Forest Products Ltd.
P.O. Box 3521, Station "C"
Ottawa, Ontario, CANADA K1Y 4L5

RE: The tariff classification of wallpaper base and saturating base papers from Canada.

Dear Mr. Beckwith:

In your letters dated May 29 and July 2, 1992, addressed to the U.S. Customs office at Champlain, N.Y., you requested a tariff classification ruling.

With one exception noted below, the items in question are base papers used to make wallpaper for interior decorating; in their imported condition, they will not be printed, embossed or otherwise prepared for direct use as wallpaper. You indicate that the paper will be shipped in rolls of various sizes, depending on the circumstances. For the purposes of this ruling, it is assumed that all rolls will exceed 15 cm in width.

Samples of four grades were submitted and have been analyzed by our laboratory. The lab's findings are indicated below.

Grade 5301, "Wallpaper Base Gravure," is bleached white kraft paper weighing 103.8 grams per square meter. It is impregnated with a synthetic latex and coated with inorganic material.

The applicable subheading for the Grade 5301 "Wallpaper Base Gravure" will be 4810.11.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, coated with kaolin or other inorganic substances, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.5%. (Note: Although wallpaper is not "printed matter" or other material traditionally associated with the graphic arts, the structure of the HTS requires that wallpaper base be considered a kind of paper used within that arena; see, e.g., heading 4802.)

Goods classifiable under subheading 4810.11.9000, HTS, which have originated in the territory of Canada, will be entitled to a 0.5% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Grade 5304, "Saturating Base," is bleached white kraft paper, not impregnated or coated, weighing 102.5 gsm. You state that although this paper is "considered in the wallpaper group," it is actually employed in such functions as making covers for menus. We find that while it fails to meet the technical specifications required for inclusion within heading 4802, HTS, it does meet the tariff definition of "sack kraft."

Accordingly, the applicable subheading for the Grade 5304 "Saturating Base" will be 4804.29.0000, HTS, which provides for uncoated sack kraft paper, other than unbleached. The rate of duty will be free.

Grade 5307, "Wallpaper Base Surface Print," is bleached white kraft paper, impregnated with a synthetic latex, weighing 95.6 gsm.

The applicable subheading for the Grade 5307 "Wallpaper Base Surface Print" will be 4811.90.3000, HTS, which provides for other (than certain enumerated) paper, impregnated with latex. The rate of duty will be free.

Grade 5308, "Wallpaper Base Prepasted Surface," is bleached white kraft paper, impregnated with synthetic latex, weighing 112.2 gsm. One surface is covered with a prepaste material, which is a non-pressure-sensitive adhesive.

The applicable subheading for the Grade 5308 "Wallpaper Base Prepasted Surface" will be 4811.29.0000, HTS, which provides for gummed or adhesive paper, other than pressure-sensitive. The rate of duty will be free.

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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