CLA-2-48:S:N1:234 871278
Mr. Steven W. Baker
Bellsey and Baker
100 California Street, Suite 670
San Francisco, California 94111
RE: The tariff classification of "Tork Offset", from the
Netherlands.
Dear Mr. Baker:
In your letter dated January 28, 1992, on behalf of your
client, Molnlycke, Inc., you requested a tariff classification
ruling.
"Tork Offset" is a disposable towel, or material to be used
as such, intended for use by the offset printing industry for
cleaning and wiping equipment. The product description indicates
that it "requires less solvent to work than textiles", and is
said to be produced from a mixture of 57 percent cellulose
fibers, 40 percent polyester and 3 percent rayon.
You proposed classification in HTS subheading 4803.00.4000
or 4818.20.0020, depending on the size of imported sheets or
rolls, and note that 4818.20.0020 classification engages a
temporary duty reduction pursuant to subheading 9902.48.19.
You cite New York Ruling 831778 as relevant precedent.
As we notified you on February 11, 1992, samples furnished
were sent to the Customs Laboratory for analysis. A report has
now been received. We find that the cellulose fibers (wood pulp)
content is not 57 percent, but 50.1 percent (Polyester, 41.2
percent, Rayon 8.7 percent).
This difference in wood pulp content (6.9 percent, plus or
minus) is, as you know, significant for the tariff classification
of this product, occurring as it does at or near a critical
breaking-point. Apparently the product is not made to exacting
specifications; another sample bearing the same product name
could well be, for tariff purposes, a textile and not a paper.
For this reason, we will not issue a ruling at this time, as
requested. If you wish to pursue this matter further, please
contact National Import Specialist Carl Abramowitz, of this
office, at (212) 466-5733.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport