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NY F82981

February 14, 2000

CLA-2-48:RR:NC:SP:234 F82981


TARIFF NO.: 4811.31.4000; 4823.90.6500

Mr. Paul S. Zompa
Cover Luxe Inc.
100 Founders Drive
Woonsocket, RI 02895

RE: The tariff classification of plastic-coated paper from Spain.

Dear Mr. Zompa:

In your letter dated December 16, 1999, you requested a tariff classification ruling. You also submitted a memorandum, received here on February 10, 2000, in response to our January 7 request for additional information.

Samples identified as “Bibliotex” paper (160 gsm) were submitted and will be retained for reference. The paper is said to be bleached kraft (0.19 mm thick), coated on one side with acrylic latex (0.03 mm thick) to yield an overall thickness of 0.22 mm. The surface of the coated side exhibits an embossed grainy texture. The paper will be imported in rolls or sheets of various sizes, and will ultimately be used as a covering for packaging, books and stationery items.

When imported in rolls exceeding 15 cm in width, or in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in the unfolded state, the applicable subheading for the “Bibliotex” paper (160 gsm) 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: bleached, weighing more than 150 gsm, other than (products measuring) 0.3 mm or more in thickness. The rate of duty will be 1%.

When imported in roll/sheet sizes or shapes not conforming to the above specifications, the applicable subheading for the paper will be 4823.90.6500, HTS, which provides for other (non-enumerated) coated paper or paperboard, cut to size or shape. The rate of duty will be 2.2%.

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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