CLA-2-48:S:N8:234 884668
Ms. Joy Spano
Sibille-Dalle Inc.
One Newbury Street
Peabody, MA 01960
RE: The tariff classification of "Waterleaf" paper from France.
Dear Ms. Spano:
In your letter dated March 24, 1993 you requested a tariff
classification ruling.
Samples and a technical data sheet were submitted and will
be retained for reference. The item in question is a grade of
uncoated, bleached white paper known as "Waterleaf." It is said
to weigh 38 or 40 grams per square meter and to be composed of
100% chemical sulfate process fibers. The paper will be imported
in large rolls (over 100 cm wide), and will be used in packaging
applications after it undergoes processing in the United States.
With regard to the latter, Mr. Ben Poncelet of your firm
indicated in a telephone conversation that your customer will
soak the "Waterleaf" in an acid bath, thereby transforming it
into "vegetable parchment," which in turn will be used for food
packaging.
The applicable subheading for the imported "Waterleaf" paper
will be 4804.39.6040, Harmonized Tariff Schedule of the United
States (HTS), which provides for other (non-enumerated) uncoated
kraft paper weighing 150 gsm or less. The rate of duty will be
4%.
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