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NY F85175

May 9, 2000

CLA-2-48:RR:NC:2:234 F85175


TARIFF NO.: 4802.53.2000

Mr. Michael G. Hodes
Hodes, Keating & Pilon
33 North Dearborn Street, Suite 2204
Chicago, Illinois 60602-3109

RE: The tariff classification of paper for watercolor and illustration, from Great Britain

Dear Mr. Hodes:

In your letter dated April 3, 2000, on behalf of your client, Crescent Cardboard Company, L.L.C., you requested a tariff classification ruling.

The merchandise is described as 100% cotton acid-free bleached paper for use in the production of watercolor and illustration board. It will be imported in reels weighing approximately 250 lbs. The width of the paper on the reels is 77.5 cm. After importation the paper is cut to various dimensions of between 20 x 30” and 30 x 40”, and laminated to a core to make watercolor and illustration board.

The Customs laboratory has analyzed a sample provided, and reports that it consists of uncoated (ash of 1.8 percent) paperboard, is composed of chemical bleached kraft cotton pulp fibers, and is not embossed or crinkled. It weighs 228.3 grams per square meter, and has a thickness of 0.475 mm.

The applicable subheading for the paper described will be 4802.53.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Uncoated paper and paperboard of a kind used for writing, printing, or other graphic purposes: Other (than certain specified kinds), not containing fibers obtained by a mechanical process or of which not more than 10 percent by weight of the total fiber content consists of such fibers: Weighing more than 150 grams per square meter: Drawing paper. The rate of duty will be 0.6 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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