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NY C86690

May 12, 1998

CLA-2-48:RR:NC:2:234 C86690


TARIFF NO.: 4811.31.4000, 4804.39.6040

Mr. Paul S. Zompa
Director of Sales and Marketing
Cover Luxe, Inc.
100 Founders Drive
Woonsocket, Rhode Island 02895

RE: The tariff classification of certain papers, from Spain

Dear Mr. Zompa:

In your letter dated April 17, 1998, supplemented by a letter from Ms. Carol Fratus of your Customer Service Department, dated May 6, 1998, you requested a tariff classification ruling for certain papers, from Spain. Samples were submitted, which will be retained for reference.

Three samples were furnished, marked as follows:

200 A 9Pt. Coated impregnated paper - 185 GSM 200 B 7Pt. Coated impregnated paper - 160 GSM 200 C 7Pt. Kraft paper - 130 GSM

The papers are stated to be composed "mainly (of) cellulose fibers, water, and latex binders". The coatings are Acrylic synthetic latex.

The stated use of these papers is "as a covering for packaging, books, and stationery items".

Sample 200 A is black in color, on both faces, shiny on one face and dull, or matte, on the other. It is 0.22 mm in thickness.

Sample 200 B is red in color, on both faces, shiny on one face and dull, or matte, on the other. It is 0.18 mm in thickness.

Sample 200 C is white in color, on both faces, the texture corresponding to that of the "dull" faces of 200 A and 200 B. It is 0.19 mm in thickness.

We presume that these papers will be imported (a) in strips or rolls of a width exceeding 15 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. If they are imported in any other format, this ruling will not be applicable.

The applicable subheading for papers 200 A and 200 B as described will be 4811.31.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard, coated, impregnated, or covered with plastics (excluding adhesives): Bleached, weighing more than 150 GSM: Other (than 0.3 mm or more in thickness). The rate of duty is 1.6 percent ad valorem.

The applicable subheading for paper 200 C as described will be 4804.39.6040, HTS, which provides for: Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803: Other (than kraftliner or sack kraft paper), weighing 150 GSM or less: Other (than certain specified kinds). The rate of duty is 2.4 percent ad valorem.

(We note that you requested a ruling for 200 C if it were coated. We cannot oblige without a sample for examination and analysis.)

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.


Robert B. Swierupski

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