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NY C89862

July 17, 1998

CLA-2-48:RR:NC:2:234 C89862


TARIFF NO.: 4817.10.0000; 4823.59.4020

Ms. Asha Sahita

Vice President

Duro-Felt Products, Inc.

#6, White Aspen Court

Little Rock, Arkansas 72212-2032

RE: The tariff classification of hand made paper, in certain sizes, and envelopes of hand made paper, from India.

Dear Ms. Sahita:

In your letter dated June 23, 1998, you requested a tariff classification ruling for certain cut sizes of hand made paper from India, and for envelopes made of such paper. Three samples were provided, and will be retained for reference.

The paper of all three samples is said to be hand made. The raw material for making the pulp comes from cotton fabric rags, and is totally free of wood particles. In addition, other materials such as straw, jute, flower petals, grass, etc., are added for aesthetic appearance.

One sample is a mailing envelope, measuring 9" x 4", with a 1 3/4" sealing flap that is not gummed or adhesive.

The other samples are rectangular pieces, measuring 8 1/2" x

11", for use as stationery, and 3 1/2" x 2 1/8", for use as business card stock. There is no printing on any of the three samples.

The applicable subheading for the mailing envelope will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Envelopes (of paper or paperboard). The rate of duty is 2.4 percent ad valorem.

The applicable subheading for the rectangular pieces of handmade paper, as described, will be 4823.59.4020, HTS, which provides for: Other paper and paperboard, of a kind used for writing, printing or other graphic purposes: Other (than printed, embossed or perforated): Other (than basic paper to be sensitized for use in photography): Containing by weight 25 percent or more cotton fiber. The rate of duty is 1.8 percent ad valorem.

Articles classified in subheadings 4817.10.0000 and 4823.59.4020, 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. However, the GSP expired June 30, 1998 and has not been extended. Congress may choose to renew GSP retroactively; in that case the GSP provisions cited herein may apply retroactively.

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.


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