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NY N023634

March 19, 2008



TARIFF NO.: 4811.90.2000

Ms. Cynthia D. Allen
Argents Air Express, Ltd.
7025 Metroplex Dr.
Romulus, MI 48174

RE: The tariff classification of metallized paper

Dear Ms. Allen:

In your letter dated February 21, 2008 on behalf of Vacumet Corp., you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

The submitted samples are described as metallized paper. It is stated in a letter dated October 18, 2007, that Vacumet Corp. is a paper metallizer. Metallization is a three step process done after purchasing the paper. Vacumet applies a varnish precoat, deposits a thin coating of aluminum using a vacuum and then applies a varnish top coating over the aluminum. A roll of paper is loaded into a metallizer, vacuum is pulled to 10-4 to 10-5 torr, and aluminum wire is boiled off at 2000o F, as the paper moves past the aluminum condenses to the web. The metallized paper will feature a smooth, shiny appearance or an embossed look. It will be bought by label printers and can be used in all types of printing which includes offset, gravure, and flexography.

The applicable subheading for the metallized paper will be 4811.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) paper, coated, impregnated, surface-colored, surface-decorated or printed . . . : In strips or rolls of a width exceeding 15 cm . . .: Wholly or partly covered with flock, gelatin, metal or metal solutions. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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