NY 856116
SEP 14 1990
CLA-2-48:S:N1:234 856116
Mr. A. Robert Miskiel
John A. Steer, Inc.
2500A Broening Highway, Suite 201
Baltimore, Maryland 21224
RE: The tariff classification of plugwrap paper from Spain.
Dear Mr. Miskiel:
In your letter dated August 22, 1990, on behalf of your
client, International Fine Papers, you requested a tariff
classification ruling.
A sample was submitted, which will be retained for
reference. It is a spool of thin white paper on a plastic core,
identified as Plugwrap F. 26, 6500 x 26.5, Grade 748. The paper
is 26.5 mm in width, the "6500" referring presumably to the
length of the paper on the spool. Plugwrap is used to wrap
cigarette filters, and is not used to wrap tobacco.
The applicable subheading for plugwrap paper will be
4813.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for Cigarette paper, whether or not cut to
size or in the form of booklets or tubes: In rolls of a width
not exceeding 5 cm. The rate of duty will be 4.9 percent ad
valorem.
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