CLA-2-48:S:N1:234 880005

Ms. Maryse Kermerrec
Sibille-Dalle, Inc.
One Newbury Street
Peabody, Massachusetts 01960

RE: The tariff classification of certain packaging paper from France.

Dear Ms. Kermerrec:

In your letter dated October 28, 1992, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference, along with detailed specifications for the paper, named "Gerbier OPCL". This paper is a packaging paper, weighing 45 gsm, 42 microns in thickness, which will be imported on rolls of a width of 101.6 cm. The paper is coated one side with Kaolin clay (weight of coating 8 gsm), and is produced from pulp obtained entirely by the sulfate or soda process. It is white in color, calendared, having an ash content of 16 percent, with a brightness of 84 percent. The samples bear additional identification as: 752045, and FAB: 19913.

The applicable subheading for the "Gerbier OPCL" paper as described, will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for :Kraft paper, coated on one or both sides with kaolin (China clay): 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