CLA-2-48:S:N8:234 881299
Mr. Kenneth R. Paley
67 Broad Street
Sharrets, Paley, Carter & Blauvelt, P.C.
New York, N.Y. 10004
RE: The tariff classification of Transferroto 800 transfer
paper, from Switzerland.
Dear Mr. Paley:
In your letter dated Dec. 15, 1992, et seq., on behalf of
your client Atlantic Paper. Co., you requested a tariff
classification ruling.
Samples were submitted, which have been analyzed by the
Customs Laboratory. They were found to be impregnated white
kraft paper, weighing 65.1 grams per square meter, and having a
thickness of 0.080 mm, composed of more than 95 percent chemical
bleached pulp fibers. The impregnating solution, which you
characterize as proprietary (and which therefore will not be
chemically identified here) is, for the purpose of tariff
classification of paper, a plastic material.
You advise that the principal use of Transferroto 800
Transfer paper is transfer printing, ordinarily the printing of
textile designs onto the paper, which designs are then
transferred to textile fabric under heat and pressure.
The applicable subheading for the Transferroto 800 Transfer
paper, imported unprinted, in sizes and shapes prescribed in
Chapter Note 48-7 of the Harmonized Tariff Schedules, will be
4809.90.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Simplex Decalcomania paper. The rate
of duty will be 2.8 percent.
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