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NY 890826

November 9, 1993

CLA-2-48:S:N8:234 890826


TARIFF NO.: 4804.39.6040

Mr. Varinder Kumar
A.V. International Marketing
670 Hunters Ct.
Lawrenceville, GA 30243

RE: The tariff classification of paper from India.

Dear Mr. Kumar:

In your letter dated September 17, 1993, you requested a tariff classification ruling.

A sample described as "greeting card paper" was submitted and has been analyzed by our laboratory. The lab finds that it is a sheet of paper composed of mostly (over 80%) bleached kraft cotton pulp fibers and some rayon fibers. (The long rayon fibers are blue in color, and are interspersed with the white cotton fibers to provide a decorative effect.) The paper weighs 131.4 grams per square meter, has a bursting strength of 199.8 kPa, and is not coated, impregnated or covered.

You indicate that the paper will be used to finish greeting cards, invitation cards, wrappers, shopping bags, etc. In our opinion, it does not appear to be of a kind used for writing, printing or other graphic purposes. It is assumed that the paper will be imported in rolls over 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state.

The applicable subheading for the above-described paper will be 4804.39.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) uncoated kraft paper weighing 150 gsm or less. The rate of duty will be 4%.

Goods classifiable under subheading 4804.39.6040, HTS, which are products of India, are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

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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