CLA-2 CO:R:C:G 086391 RFC
Mr. Michael A. Tassone
James River Corporation
P.O. Box 790
Green Bay, WI 54305-5790
RE: Air-laid paper used in the manufacture of paper towels
Dear Mr. Tassone:
This ruling letter is in response to your request of
January 15, 1990, on behalf of James River Corporation,
concerning classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), for air-laid paper used in
the manufacture of paper towels. The paper is produced in Israel
and samples were submitted.
FACTS:
The submitted samples consist of sheets of embossed, white,
air-laid paper which is described as being composed of bleached,
virgin-wood-pulp fibers bonded with a latex binder. The paper is
80 percent cellulose fiber and 20 percent latex binder. No
synthetic fibers are used in the manufacture of the paper. The
paper is imported in rolls exceeding 36 cm in width for use in
the manufacture of paper towels.
ISSUE:
Whether air-laid paper for use in the manufacture of paper
towels is "impregnated paper" within the meaning of Note 2 to
Chapter 48 of the HTSUSA.
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). GRI 1 states, in
part, that "for legal purposes, classification shall be
determined according to the terms of the headings and any
relative section or chapter notes...."
Subheading 4803.00.4000, HTSUSA, provides for toilet or
facial tissue stock, towel or napkin stock, in rolls of a width
exceeding 36 cm, other. Following GRI 1, the above-described
goods would appear to fit squarely within this subheading of the
HTSUSA. Chapter Note 2 to Chapter 48, however, states, in part,
that "...heading No. 4803...[does] not apply to paper,
paperboard, cellulose wadding or webs of cellulose fibers which
have been otherwise processed, for example, by coating or
impregnation."
In turn, however, the Explanatory Notes to chapter 48 on
"impregnated paper and paperboard" state:
Most of these papers and paperboards are obtained by
treatment with oils, waxes, plastics, etc., in such a manner
as to permeate them and give them special qualities (e.g.,
to render them waterproof, greaseproof, and sometimes
translucent or transparent). They are used largely for
protective wrapping or as insulating materials.
Impregnated papers and paperboards include, oiled wrapping
paper, oiled or waxed manifold paper, stencil paper,
indicator papers such as litmus or pole-finding papers,
insulating paper and paperboard impregnated, e.g., with
plastics, rubberised paper, paper and paperboard merely
impregnated with tar or bitumen.
In the instant case, the air-laid paper contains latex--
which is merely a rubber or plastic substance. See Webster's New
World Dictionary 763 (1988). The latex acts as a binder or
bonding agent on the wood-pulp fibers of the paper. Therefore,
the latex with which the instant paper is "impregnated" is used
for purposes of binding the fibers of the paper and not to give
the paper "special qualities," as discussed above in the
Explanatory Notes to chapter 48. Accordingly, the instant paper
is not "impregnated paper" for purposes of and as contemplated by
Chapter Note 2 to Chapter 48 and should not be classified as such
under the HTSUSA.
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HOLDING:
The above-described goods are classified under subheading
4803.00.4000, HTSUSA, which provides for toilet or facial tissue
stock, towel or napkin stock, other. The goods are duty free.
Sincerely,
John Durant, Director
Commercial Rulings Division