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NY 885344

April 30, 1993

CLA-2-48:S:N8:234 885344


TARIFF NO.: 4807.99.4000

Mr. Martin J. Kest
National Pulp & Paper Company, Inc.
3010 Westchester Avenue
Purchase, N.Y. 10577

RE: The tariff classification of composite paper (with internal layer of plastic), from Sweden.

Dear Mr. Kest:

In your letter dated April 23, 1993, you requested a tariff classification ruling.

Samples were submitted and will be retained for reference. They are "sandwich" sheets of which the two outer layers are uncoated, unbleached sulphate (kraft) paper and the inner ply is polypropylene plastic. You state that each layer of paper weighs about 22 grams per square meter (gsm), while the plastic weighs about 44 gsm. The product will be imported in large rolls.

The applicable subheading for the above-described "sandwich" sheets (not identified by trade name or grade number) will be 4807.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) composite paper, not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. 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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