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NY 877409

August 27, 1992

CLA-2-48:S:N1:234 877409


TARIFF NO.: 4823.90.6500

Mr. Joe Schmid
JS International
P.O. Box 21400
Long Beach, CA 90801-4400

RE: The tariff classification of scored, laminated paper sheets from Korea.

Dear Mr. Schmid:

In your letter dated August 4, 1992, on behalf of Creative Concepts (Long Beach, CA), you requested a tariff classification ruling.

The items in question are identified as scored, laminated paper sheets which will be imported to make various products (primarily shopping bags). Three sample sheets, in addition to some finished shopping bags and a folder, were submitted and will be retained for reference.

One sample is a 38 x 98 cm sheet of white, clay-coated heavyweight paper which is covered on one side with a thin, transparent plastic film. It has several score lines running in various directions, apparently intended to facilitate the manufacture of a shopping bag. The second sample is basically the same, except that the paper has a silver-grey surface coloration under the plastic film. The third sample is a 29 1/2 x 50 cm sheet of the same type of material, but this one has black coloration under the film, and has only three parallel scores near the center, possibly for making a folder or cover.

The applicable subheading for the scored, laminated paper sheets will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%.

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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