CLA-2-48:S:N3:234 808374
Mr. Benjamin A. Myers
Nevamar Corp.
8339 Telegraph Road
Odenton, MD 21113-1397
RE: The tariff classification of printed, decorative papers from
Germany and Japan.
Dear Mr. Myers:
In your letter dated March 21, 1995, you requested a tariff
classification ruling.
The products in question are described as "rolls of uncoated
decorative print paper," printed with pearlescent inks. The
papers are decorated on one side with abstract, repetitive
patterns in a range of colors and styles. It is our
understanding that they are intended to become integral
components of decorative laminates used to surface counter tops,
cabinets and the like. We assume that the imported rolls will in
all cases exceed 15 cm in width.
Samples representing ten different designs were submitted
and will be retained for reference. However, due to limitations
on the number of items which can be evaluated for a single ruling
request, we selected the following five samples and submitted
them to the New York Customs Laboratory for analysis:
Number Name Mfr./Country
FN-1-1 (403-9216940) Copper Fusion Masa/Germany
BR-6-1 (2049-43) Breccia " "
NA-6-1 (431-9113990) Nacra " "
IN-6-1 (ZD-330EH) Gray Intermezzo Toppan/Japan
SW-6-1 (A2DD-151Z+ Sulphur Stonework " "
A2DD-207E)
The laboratory finds that all of the above-listed samples
are sheets of surface-decorated, bleached kraft paper having a
wide dispersion of metallic particles on the decorated surface.
The basis weights of the samples range from 81 to 114 grams per
square meter.
The applicable subheading for the above papers will be
4811.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated)
surface-decorated paper, wholly or partly covered with flock,
gelatin, metal or metal solutions. The rate of duty will be 3%.
(This classification/rate will not necessarily apply to the other
styles submitted with your inquiry, if they differ materially
from those selected by this office.)
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