United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0082704 - HQ 0082931 > HQ 0082776

Previous Ruling Next Ruling


HQ 082776


March 13, 1990

CLA-2 CO:R:C:G: 082776 jlj 829506

CATEGORY: CLASSIFICATION

TARIFF NO:: 4811.90.3000

Mr. Patrick D. Gill
Rode & Qualey
295 Madison Avenue
New York, New York 10017

RE: Storalene 537 brand paper product

Dear Mr. Gill:

You requested a tariff classification for a product called Storalene 537, which is manufactured in Sweden, on behalf of your client Storalene AB. You submitted a sample of Storalene 537 along with your request.

FACTS:

Storalene 537 is made of 65 percent cellulosic (wood pulp) fibers, 22 percent man-made (polyester) fibres and 13 percent latex binder. The latex is applied to both sides of the sheet of Storalene 537 after it is formed.

ISSUE:

How is Storalene 537 classified under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

The Explanatory Notes for Chapter 48, HTSUSA, define paper as follows:

Paper consists essentially of the cellulosic fibres of the pulp of
Chapter 47 fitted together in sheet form. Many products, such as certain tea bag materials, consist of a mixture of these cellulose fibres and of texile fibres (in particular man-made fibres as defined in Note 1 to Chapter 54). Where the textile fibres predominate by weight, the products are not regarded as paper and are classified as nonwovens (heading 56.03).

We note that in Storalene 537, the polyester (i.e., man- made) fibers do not predominate by weight, therefore the material is not classified as a nonwoven fabric in Chapter 56, HTSUSA, but as a paper in Chapter 48, HTSUSA.

You suggest classification under the provision for coated papers: other paper: other: other: impregnated with latex, in subheading 4811.90.3000, HTSUSA, which is a duty-free provision. We agree that Storalene 537 is classifiable in this provision.

HOLDING:

Storalene 537 is classified as a paper in subheading 4811.90.30, HTSUSA.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: