CLA-2-48:S:N1:234 867888
4823.90.6500; 4811.21.0000; 4823.11.0000
Ms. Grace Timms
CMS Gilbreth Packaging Systems
P.O. Box 847
Bensalem, PA 19020
RE: The tariff classification of "Dissolvo" water-soluble paper
from Japan.
Dear Ms. Timms:
In your letter dated October 7, 1991, you requested a tariff
classification ruling.
The merchandise in question is an unusual kind of paper which
dissolves when brought into contact with water. Literature
accompanying your letter indicates that the product, known as
"Dissolvo," is used in the United States primarily to construct "purge
dams" in certain gas-tungsten arc welding procedures. Other uses
include packaging, labels, leak detection, novelties,
classified/confidential documentation, etc.
Samples representing 11 different grades of "Dissolvo" paper were
submitted and have been analyzed by the New York Customs Laboratory.
The following grades were found to be sheets of uncoated white
paper weighing less than 150 grams per square meter and composed of
chemical bleached kraft pulp fibers: WA 30/180 non super, WA 45/180 non
super, WA 60/180 super, WAGC 140/180 non super, 30 CD-2 non super, and
45 CD-2. The applicable subheading for these grades, when imported in
rolls over 15 cm wide, or in rectangular sheets with one side exceeding
36 cm and the other exceeding 15 cm in an unfolded state, will be
4804.39.6040, Harmonized Tariff Schedule of the United States (HTS),
which provides for other (than certain enumerated) kraft paper weighing
150 gsm or less. The rate of duty will be 4%. When imported in rolls
or sheets not conforming to the above dimensions, or in non-rectangular
shapes, the applicable subheading will be 4823.90.8500, HTS, which
provides for other (than certain enumerated) paper, cut to size or
shape. The rate of duty will be 5.3%
The following grades were found to be sheets of white,
plastic-coated kraft paper weighing less than 150 gsm: WAL 30, WAL 45,
and WA 60 HSW C. The applicable subheading for these grades, when
imported in rolls or sheets conforming to the dimensional criteria
outlined above, will be 4811.39.4040, HTS, which provides for other
(than certain enumerated) plastic-coated paper. The rate of duty will
be free. When imported in non- conforming sizes or shapes, the
applicable subheading will be 4823.90.6500, HTS, which provides for
other (than certain enumerated) coated paper, cut to size or shape.
The rate of duty will be 5.6%
The following grades were found to be sheets of pressure-
sensitive (adhesive coated) kraft paper mounted on peel-off release
paper backing sheets: Seven Tak 5000 and Seven Tak 5002. The
applicable subheading for these grades, when imported in rolls or
sheets conforming to the aforementioned dimensional criteria, will be
4811.21.0000, HTS, which provides for pressure- sensitive adhesive
paper, in rolls or sheets. The rate of duty will be 5.8%. When
imported in non-conforming strips or rolls, the applicable subheading
will be 4823.11.0000, HTS, which provides for pressure-sensitive
adhesive paper in strips or rolls, cut to size. The rate of duty will
be 5.8%. When imported in non-conforming sheets or non-rectangular
shapes, the applicable subheading will be 4823.90.6500, HTS, which
provides for other (than certain enumerated) coated paper, cut to size
or shape. The rate of duty will be 5.6%
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