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NY 812003




July 11, 1995

CLA-2-48:S:N3:234 812003

CATEGORY: CLASSIFICATION

TARIFF NO.: 4807.99.4000; 4823.90.8500

Mr. Stace Tackaberry
Tackaberry Ltd.
P.O. Box 727
Breckenridge, CO 80424

RE: The tariff classification of composite paperboard (matboard) from England.

Dear Mr. Tackaberry:

In your letter dated June 21, 1995, on behalf of James Cropper Converting (England), you requested a tariff classification ruling.

Samples were submitted and will be retained for reference. They are sheets of stiff paperboard consisting of three components: a colored or white face paper, a paperboard core, and a white or black lining or backing paper. The face and backing papers are laminated to the core with a water-based adhesive, and are not surface-coated. The sample boards range from about 1.2 to 1.4 mm in thickness.

This merchandise, known as matboard (or, in England, mountboard) is used as picture matting board. It will usually be offered in 32 x 40 inch or 40 x 60 inch sizes, although customers may occasionally order "special sizes."

The applicable subheading for the above-described matboard will be 4807.99.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) composite paper and paperboard. The rate of duty will be free.

It should be noted that the above classification and rate will apply to the product only when it is imported in rectangular sheets with one side exceeding 15 cm and the other exceeding 36 cm. The applicable subheading for smaller sizes, or for non-rectangular sheets, will be 4823.90.8500, HTS, which provides for other (non- enumerated) paper or paperboard, cut to size or shape. The rate of duty will be 4.8%.

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.

Sincerely,

Jean F. Maguire

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