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NY 882849

February 23, 1993

CLA-2-48:S:N8:234 882849


TARIFF NO.: 4823.90.6500; 4811.90.8000

Mr. Robert Dorf
Dorf International
10 Exchange Place, 19th Floor
Jersey City, N.J. 07302

RE: The tariff classification of a coated, printed release paper from France.

Dear Mr. Dorf:

In your letter dated February 9, 1993, on behalf of your client, Sopal Paper Co., you requested a tariff classification ruling.

Samples and specifications were submitted, which will be retained for reference. The product reference is FL 45, and is a 45 gsm paper, machine glazed, coated on one side with silicone, and printed in one color, on the other. It is used as a release liner on sanitary napkins, to cover the adhesive which is applied by the sanitary napkin manufacturer. It protects the adhesive until the napkin is ready to be used, at which time it is removed and thrown away.

The manufacturer (your client, Sopal Paper Co.) specifies, as to sizes/widths, "1 1/2 inch, for example". The samples provided with your request are rectangular sheets measuring 11 5/8 inches in length.

The applicable subheading for the product FL 45, as described, in the sizes mentioned heretofore, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) paper and paperboard, cut to size or shape: coated paper or paperboard. The rate of duty will be 5.6 percent.

When imported in strips or rolls of a width exceeding 15c m, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in unfolded state, the applicable subheading for FL 45 will be 4811.90.8000, HTS, which provides for: Other (than certain enumerated paper) coated..printed, in rolls or sheets, weighing over 30 grams per square meter. The rate of duty will be 2 percent.

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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