NY 861053
APR 29 1991
CLA-2-48:S:N1:234 861053
Mr. Steve Liptak
Inter-Maritime Forwarding Co., Inc.
156 Williams Street
New York, NY 10038
RE: The tariff classification of photographic base paper from
the United Kingdom.
Dear Mr. Liptak:
In your letter dated March 1, 1991, on behalf of your
client, James River Photographic Paper, you requested a tariff
classification ruling.
The merchandise of this request is designated, "l44G PG
Black/White P391", and is described by the manufacturer as
"Photographic base paper for subsequent photographic
sensitizing". Samples were furnished, which were forwarded to
the Customs laboratory, per our advice to you of March 6, 1991.
The analysis has now been received from the laboratory,
indicating the following pertinent data:
Weight: 222 grams per square meter.
Thickness: 0.210 mm
Coating: Black-White faces of plastic. Each face
thinner than the paper layer.
Bleach: Paper is made of chemical bleached pulp fibers.
Sensitivity: Sample is not sensitized to light, heat,
or other forms of radiation.
The applicable subheading for the described paper, when
imported in strips or rolls of a width exceeding 15 cm, or in
rectangular (including square) sheets with one side exceeding 36
cm and the other side exceeding 15 cm in unfolded state, will be
4811.31.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for :Other (than certain enumerated) paper
and paperboard, coated or covered with plastics (excluding
adhesives), bleached, weighing more than 150 grams per square
meter. The rate of duty will be 2.6 percent ad valorem.
When imported in sizes or shapes other than those enumerated
above, this paper will be classifiable in subheading
4823.59.2000, HTS, which provides for: Basic paper to be
sensitized for use in photography. The rate of duty will be 0.9
percent ad valorem. Paper classified in this subheading is
subject to the documentary requirements of 19.C.F.R. 10.131-
10.139, pertaining to proof of actual use.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport