CLA-2-48:S:N:N8:234-894176
Mr. Laurent Richter
Sibille-Dalle, Inc.
Suite 200, 55 Ferncroft Road
Danvers, Mass. 01923
RE: The tariff classification of various grades of paper and paperboard from France.
Dear Mr. Richter:
In your letter dated January 12, 1994, you requested a tariff classification ruling.
Samples, specifications, and other information were provided with respect to each grade, which are relied upon and which will be retained for reference. All grades will be imported in strips or rolls of a width exceeding 15 cm, or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in unfolded state.
Samples designated "Zuber Bristol #11", weighing 250 grams per square meter, are uncoated, contain not more than 10 percent by weight of the total fiber content, fibers obtained by a mechanical process, are bleached uniformly throught the mass, have a brightness of 112.5 and an ash content of 10 percent.
The applicable subheading for the "Zuber Bristol #11" product will be 4802.53.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated) uncoated paper and paperboard, of a kind used for writing, printing, or other graphic purposes: Bristols. The rate of duty will be 1.6 percent.
Samples designated "Matcard", weighing 150 to 365 grams per square meter, are coated with clay and calcium, with latex binder, do not contain fibers obtained by a mechanical process to the extent of 10 percent of the total fiber content, are bleached
uniformly throughout the mass, have a brightness of 103 and an ash
content of 18.5 percent. The commercial designation of "Matcard" is "Greeting card paper".
The applicable subheading for "Matcard" which weighs not more than 150 grams per square meter will be 4810.11.9000, HTS, which provides for: Other (than certain enumerated) paper and paperboard, coated on one or both sides with clay or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or sheets, weighing not more than 150 grams per square meter. The rate of duty will be 2.5 percent.
The applicable subheading for "Matcard" which weighs more than 150 grams per square meter will be 4810.12.0000, HTS, which provides for: Paper and paperboard, coated on one or both sides with clay, etc., of a kind used for writing, printing or other graphic purposes, etc., weighing more than 150 grams square meter. The rate of duty will be 2.6 percent.
Your grade "Plastisol 115", is paper, imported in rolls of a width of 210 cm, or in rectangular sheets measuring 63.5 x 96.5 cm. It is bleached uniformly throughout the mass, and is coated on one side with 5 grams per square meter of polyvinyl alchol and chromium stearochlorure. It is used as a carrier in the transfer of printed designs to textiles.
The applicable subheading for "Plastisol 115" is 4809.90.4000, HTS, which provides for: Simplex decalcomania paper. The rate of duty will be 2.8 percent.
Your grade "Sunikote" is made in weights of 80 grams per square meter up to 350 grams per square meter. They are coated with clay and suitable binding materials, and will be imported in strips or rolls of a width of 210 or 220 cm, or in rectangular sheets measuring 140 cm x 160 cm. In weights of 80 to 90 grams per square meter, its commercial use designation is "Label Paper"; in weights of 150 grams per square meter through 350 grams per square meter, its commercial use designation is "Greeting Card Paper".
"Sunikote" is classifiable in the same HTS subheadings as "Matcard", above; that is, 4810.11.9000 or 4810.12.0000, depending on weights.
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