NY 864221
AUG 13 1991
CLA-2-48:S:N1:234 864221
Ms. Collette A. Pelletier
Sibille-Dalle, Inc.
One Newbury Street
Peabody, Massachusetts 01960
RE: The tariff classification of coated paper from France.
Dear Ms. Pelletier:
In your letter dated May 16, 1991, you requested a tariff
classification ruling.
The paper concerned is your grade "Gerbier WI 70/73G", which
is commercially designated as a "flexible packaging" material.
Samples were furnished, which have been analyzed by the Customs
laboratory.
The laboratory reports that the sample, "a sheet of white
paper (glossy on one side), weighing 71.2 grams per square meter
and having a thickness of 0.07 mm, is composed entirely of
chemical bleached pulp fibers (kraft). The sample is coated on
one side with kaolin (China clay) and has an ash content of
11.0%."
The applicable subheading for the paper, grade "Gerbier WI
70/73G", will be 4810.31.0060, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Kraft paper and
paperboard, coated on one or both sides with Kaolin (China clay)
or other inorganic substances...,other than that of a kind used
for writing, printing or other graphic purposes: Bleached
uniformly throughout the mass and of which more than 95 percent
by weight of the total fiber content consists of wood fibers
obtained by a chemical process and weighing 150 gsm or less,
other (than certain enumerated kinds). The rate of duty will be
Free.
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