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A 82069

May 21, 1996

CLA-2-48:RR:NC:GI:234 A 82069


TARIFF NO.: 4807.90.4000, 4808.90.4000

Mr. Michael G. Hodes
Hodes & Pilon
33 North Dearborn, Suite 2204
Chicago, Illinois 60602-3109

RE: The tariff classification of Picture Frame Mat Board, trade named "Bright Core", from Holland.

Dear Mr. Hodes:

In your letter dated March 29, 1996, on behalf of your client, Crescent Cardboard Company, Inc., you requested a tariff classification ruling. Samples were submitted, which have been consumed in analysis by the Customs Laboratory.

The product, picture frame mat board, will be imported in rectangular sheets exceeding 36 cm x 15 cm. It is constructed of two layers of paper and two layers of paperboard held together with an adhesive. Of the two samples analyzed, one has an embossed surface, and the other does not. Neither sample is coated or otherwise surface decorated.

The weights and thicknesses of the samples are 1,038.8 grams per square meter, 1.650 mm thick, and 1,070.8 grams per square meter, 1.700 thick.

The applicable subheading for "Bright Core" picture frame mat board, which has an embossed surface, will be 4808.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper and paperboard, other (than certain enumerated kinds) Embossed. The rate of duty will be 1.6 percent.

"Bright Core" as described, but without an embossed surface, will be classifiable in HTS subheading 4807.90.4000, which provides for Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), Other (than certain enumerated kinds). The rate of duty is 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Roger J. Silvestri

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