CLA-2 CO:R:C:G 081458 jlj
District Director of Customs
517 East Wisconsin Avenue
Room 554
Milwaukee, Wisconsin 53202
Re: Decision on Application for Further Review of Protest
No. 3701-7-000061
Dear Sir:
This protest was filed against your decision in the
liquidation of certain Milwaukee entries covering shipments of
two layers of creped paper laminated together by polyvinyl
chloride plastic material.
This ruling concerns the tariff classification of the
laminated paper product imported from Sweden.
FACTS:
The merchandise at issue, Dunicel Paper Water Repellant,
is composed of two layers of creped paper laminated together
by polyvinyl chloride plastic material. After importation,
the Dunicel product is cut and folded; sometimes it is also
printed and embossed. The final products made from Dunicel
are table coverings, napkins, place mats and tray mats.
In Customs Laboratory Reports 9-82-42300 of June 8, 1982,
and 9-28-42299 of June 8, 1982, covering white and colored
Dunicel, the Chicago Customs laboratory said: "The sample is
impregnated creped paper. In our opinion it is not creped as
a secondary converting process."
In Customs Laboratory Report 2-86-12167-001 of
September 19, 1986, covering "Dunicel paper-water repellant-2
ply," the New York Customs laboratory said: "The sample
consists of 2 sheets of blue creped paper (45 percent by
weight) which have been joined using a polyvinyl chloride
plastics material (55 percent by weight). They are not
coated, impregnated or surface colored and contain small
amount of cotton fibers having lengths greater than 4
millimeters."
- 2 -
After Customs Laboratory Report 2-86-12167-001 was
received, the instant entries were liquidated under the
provision for articles of paper, not specially provided for,
other, of papers, coated, or of any of the papers provided for
in items 253.25, 253.30, 253.35, 253.40, or 253.45, other, in
item 256.87, Tariff Schedules of the United States (TSUS).
Counsel for the protestant claims that the Dunicel paper
should be classified under the provision for crepe paper,
including paper creped or partly creped in any manner, other,
in item 253.20, TSUS.
ISSUE:
Is the instant merchandise classified as a crepe paper in
item 253.20, TSUS, or as an article of paper in item 256.90,
TSUS?
LAW AND ANALYSIS:
The Dictionary of Paper, Fourth Edition (1980), published
by the American Paper Institute, defines "crepe paper" as "a
general term descriptive of paper made with an effect
simulating crepe." The Dictionary defines "laminated paper"
as "a laminated product made of paper only." It defines
"laminated" as "made by superposing two or more layers of the
same or dissimilar materials, with or without adhesive." It
further defines "laminating" as "the operation of combining
two or more layers of paper or paperboard with an adhesive in
such a way as to form a multi-ply paper product, the purpose
generally being to increase thickness and rigidity or to
impart special properties, for example, moisture- and grease-
resistance." (Emphasis added.) The last three definitions
clearly indicate that the instant merchandise is a laminated
paper product.
Counsel for the protestant admits that the Dunicel
product is a two-ply crepe material. He does not dispute
Customs finding that Dunicel is composed of two layers of
crepe paper laminated together by polyvinyl chloride plastics
material. He argues, however, that the correct classification
for the product is crepe paper in item 253.20, TSUS, pursuant
to the 1982 laboratory report. He contends that the Dunicel
is neither a finished nor an unfinished article. He cites a
number of Customs rulings, none of which are on point because
they do not deal with two layer products. He argues that the
provision for crepe paper is more specific than that for
articles of paper.
- 3 -
Previous Customs rulings have classified laminated paper
products as articles. Customs Headquarters Ruling Letter
(HRL) 065398 of November 10, 1980, held that laminated paper
was outside the scope of the superior heading for items 254.20
and 254.70, TSUS, which describes eight specific processes,
and was therefore classified under the provision for articles
of paper, not specially provided for, other, other, in item
256.90, TSUS. In HRL 070024 of October 12, 1982, a product of
a layer of plastic film laminated to a layer of paper was held
to be classified as an article of paper in item 256.90, TSUS.
Finally, in HRL 071475 of September 20, 1983, a product
composed of plastic film laminated to several thicknesses of
embossed cellulose paper was held to be a product of cellulose
wadding classified under the provision for articles of paper,
not specially provided for, of cellulose wadding, in item
256.80, TSUS. These rulings indicate that Customs regards
paper laminations as articles of paper rather than as paper.
The instant Dunicel product is not crepe paper because it
is more than crepe paper. It is two layers of crepe paper
laminated together. The Dictionary of Paper, supra, defines
"laminating" as combining two or more layers of paper or
paperboard in such as way as to form a multi-ply paper
product. Customs has classified other paper laminations as
articles of paper. For all of these reasons, the Dunicel
product is classified as an article of paper in item 256.90,
TSUS.
We note that the liquidation of the entries in item
256.87, TSUS, was incorrect inasmuch as the instant product is
not made from coated paper nor from any of the papers provided
for in items 253.25, 253.30, 253.35, 253.40, or 253.45, TSUS.
HOLDING:
The protest should be denied with regard to protestant's
claimed classification in item 253.20, TSUS. The instant
entries should be reliquidated under the provision for
articles of paper in item 256.90, TSUS, unless such
reliquidation results in duties in excess of those which were
due under item 256.87, TSUS.
A copy of this ruling should be sent to the protestant
along with the CF 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division