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NY 892684

December 7, 1993

CLA-2-48:S:N8:234 892684


TARIFF NO.: 4810.29.0000

Mr. Edward M. Tolan
Daishowa America
701 Fifth Avenue, Suite 7200
Seattle, Washington 98104

RE: The tariff classification of a certain clay-coated paper from Japan.

Dear Mr. Tolan:

In your letter dated November 17, 1993, to the District Director, Seattle, you requested a tariff classification ruling.

A sample was submitted, but it is of insufficient size to permit extensive laboratory analysis. Our decision below is based on our reading of written specifications which you have also furnished. If at any time you wish to submit a larger quantity of sample material, we will be pleased to review this ruling.

The paper in question is white in color, weighs 210 gsm, and will be imported in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state, or in strips or rolls of a width exceeding 15 cm. It is coated with calcium carbonate, clay, and titanium dioxide, the coating having a weight of 20 gsm. The fiber content is stated to be "60 percent or more" by weight of the total fiber content, fiber obtained by a chemical sulfate process, the balance being obtained from recycled paper. The product answers to a description as "cover", and is also used as folding box paper.

The applicable subheading for the product described will be 4810.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Paper and paperboard (coated on one or both sides with kaolin or other inorganic substances), of a kind used for writing, printing or other graphic purposes, of which more than 10 percent by weight of the total fiber content consists of fibers obtained by a mechanical process. The rate of duty will be 2.5 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.


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