CLA-2-48:S:N1:234 870869

Ms. Mary Anne O'Boyle
Hoglund And Moyles, Inc.
P.O. Box 66373, O'Hare Int'l. Airport
Chicago, IL 60666

RE: The tariff classification of coated paper from Italy.

Dear Ms. O'Boyle:

In your letter dated November 26, 1991, on behalf of the Italian manufacturer Cartiere Sottrici Binda, you requested a tariff classification ruling.

The items in question are three grades of paper said to be used for the printing of books, magazines, catalogs, newspapers, etc. All will be imported in rectangular sheets with one side exceeding 36 cm and the other exceeding 15 cm in an unfolded state.

Samples of each grade were submitted and have been analyzed by the New York Customs Laboratory. The lab's findings are indicated below:

"Bilux Extra": Sheets of white paperboard, 0.33 mm in thickness, weighing 354.5 grams per square meter, composed of over 90% chemical bleached kraft pulp fibers, and coated on both sides with kaolin.

The applicable subheading for the "Bilux Extra" will be 4810.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for kaolin-coated paper and paperboard of a kind used for writing, printing or other graphic purposes, not containing over 10% by weight of mechanical- process fibers: weighing more than 150 gsm. The rate of duty will be 2.6%.

"Akron 20 Matt": Sheets of white paper, 0.09 mm in thickness, weighing 101.8 gsm, composed of approximately 80% chemical bleached pulp fibers and 20% mechanical pulp fibers, and coated on both sides with kaolin.

"Akron 40 Matt": Sheets of white paper, 0.11 mm in thickness, weighing 113.9 gsm, composed of 60% chemical bleached pulp fibers and 40% mechanical pulp fibers, and coated on both sides with kaolin.

The applicable subheading for both the "Akron 20 Matt" and "Akron 40 Matt" will be 4810.29.0000, HTS, which provides for kaolin-coated paper and paperboard of a kind used for writing, printing or other graphic purposes, of which more than 10% by weight of the total fiber content consists of fibers obtained by a mechanical process: other than light-weight coated paper. The rate of duty will be 2.5%.

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