NY 858818
FEB 19 1991
CLA-2-48:S:N1:234 858818
Ms. Renea McCabe
The Hipage Company, Inc.
P.O. Box 3158, Custom House Station
Norfolk, Virginia 23514
RE: The tariff classification of abrasive base paper from
Germany.
Dear Ms. McCabe:
In your letter dated December 10, 1990, on behalf of your
client, Hermes Abrasives Ltd. (Virginia Beach, VA), you requested
a tariff classification ruling.
A sample of the merchandise in question, referred to as
abrasive base (or backing) paper, was submitted and will be
retained for reference. It is a sheet of paperboard having a
light tan color. Our laboratory reports that it has a thickness
of 0.365 mm and a basis weight of 291.5 grams per square meter
(gsm). It is composed of a mixture of bleached and unbleached
chemical kraft fibers, and is lightly coated with a substance
whose exact nature cannot be determined (by our lab) because of
the small size of the sample. However, a specification sheet
prepared by your client indicates that the product has "a special
coating containing a synthetic latex of below 10% of the total
mass."
As its name suggests, the item will be used "as the paper
backing for abrasives." It will be imported in rolls exceeding
15 cm in width.
The applicable subheading for the abrasive base or backing
paper will be 4811.90.8000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other (than certain
enumerated) coated paper or paperboard weighing over 30 gsm. The
rate of duty will be 2%.
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