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NY E86675

September 14, 1999

CLA-2-39,48:RR:NC:2:234 E86675


TARIFF NO.: 3919.90.5060, 4823.59.4040

Ms. Laura Lyons
Customs Manager
Alps Electric (USA) Inc.
3553 North First Street
San Jose, California 95134

RE: The tariff classification of various paper grades and articles from Japan

Dear Ms. Lyons:

In your letter dated August 24, 1999, supplemented by your letter of September 13, 1999, you requested a tariff classification ruling.

Samples of the products concerned were submitted, and will be retained for reference. They are as follows:

1. “Photo Realistic Paper”. a) Item # 105720-00 8 ½” x 11” size b) Item # 105721-00 4” x 6” size

2. “Photo Quality Paper” a) Item # 105822-00 8 ½” x 11” size b) Item # 105824-00 4” x 6” size

3. “Photo Quality Labels” a) Item # 1058502-00

4. “Greeting Card Set” a) Item # 106090-00

All of these articles are for use in personal computer driven printers. They are imported by Alps into the USA individually in pre-bundled packets. They are designed for and sold to customers for use with the line of Alps-made “Micro-Dry” printers. The papers of items 1. And 2., and the paper components of item 4, are all plastic coated, the coatings not measuring in thickness more than the paper substrate.

The applicable subheading for the “Photo Realistic Paper”, items 105720-00 and 105721-00, and for the “Photo Quality Paper”, items 105822-00 and 105824-00, will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Paper, cut to size or shape, of a kind used for writing, printing or other graphic purposes, Other (than certain specified kinds). The rate of duty will be 1.5 percent ad valorem.

The “Greeting Card Set”, Item # 106090-00, is a retail-packaged set of 10 plastic coated paper cards (4 black, 4 white, 2 red) measuring 7 7/8” x 5 7/8”, scored for folding, and 10 white paper envelopes. Neither component is printed. This article will be considered for tariff purposes to be “goods put up in sets for retail sale” which derives its essential character from the plastic coated paper cards. The applicable subheading and rate of duty will be, also, 4823.59.4040, and 1.5 percent ad valorem.

The article “Photo Quality Labels”, Item #1058502-00, is a retail-packaged set, consisting of 10 sheets, 20 stickers per sheet (200 stickers total), each sticker or label measuring 7/8" x”5/8" (22mm x 17mm), 1 guide sheet and 1 cleaning pad. The stickers (labels) are not printed, are pressure-sensitive, and are made of plastics.

This article will be considered for tariff purposes to be “goods put up in sets for retail sale”, which derives its essential character from the pressure-sensitive plastic labels.

The applicable subheading for “Photo Quality Labels”, Item # 1058502-00 as described, will be 3919.90.5060, HTS, which provides for: Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other (than certain specified kinds). The rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz, at 212-637-7060.


Robert B. Swierupski

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